Journals site for the Ekiti State University Ado Ekit
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EKSU INTERNATIONAL JOURNAL OF MANAGEMENT AND DEVELOPMENT STUDIES (IJMDS): Comparative Analysis of Management Accounting Practices and Management Levels in Businesses for Sustainable Development Goals
This study Comparatively Analysed management accounting practices adoption and Management Levels in businesses for sustainable development goals. Survey research design was employed for this study. Purposive and stratified sampling techniques were used to select the sample of 220 for large-scale businesses. Primary data through questionnaires were used to obtain information from the respondents. Descriptive statistics using frequency distribution were used to examine the management accounting practices adopted at different management levels. Results of frequency distribution showed 34%, 88%, and 69% for operational, tactical, and strategic management level adoption of traditional management accounting practices, respectively. Also, 0%, 7% and 76% for operational, tactical and strategic management level adoption of advanced management accounting practices respectively. The study concluded that the operational management level had a low level of adoption of traditional management accounting practices, while both the operational and tactical levels had not adopted advanced management accounting practices in large-scale flour milling companies in the study area. The study recommended that all levels should be trained and allowed to use a measure of these tools to promote innovations in firms and optimize the firm’s resource outcomes
JOURNAL OF HUMAN KINETICS & HEALTH EDUCATION PEDAGOGY: Sports Violence Management and Sports Development in Public Secondary Schools in Delta North Senatorial District, Delta State
EDITORIAL
The Journal of Human Kinetics and Health Education Pedagogy (JOKHED) is an official journal of the Department of Human Kinetics and Health Education, Ekiti State University, Ado-Ekiti. With the consistent patronage by various researchers and the reading public, we are compelled to publish this latest edition of the Journal –Vol. 5, No 1, 2023,
The Editorial Board deployed appropriate logistics to screen and select articles with high quality and in conformity with the international best practices. Therefore, the articles in the journal are double blind peer-reviewed in line with international standard.
This edition contains the publication of articles from diverse segments of Sport for Fitness, Health, Wellness and Education pedagogy. We shall not relent in our avowed commitment to always put the journal in academic domain at least two times a year.
The Editorial Board appreciates the efforts of all the contributors as well as assessors towards the successful production of this edition. It is our hope that researchers, scholars and readers will continue to subscribe to the journal for its continuity. We recommend this journal to all.
Professor Patrick Oladepo OYENIYI,
Editor- In- Chief
 
JOURNAL OF HUMAN KINETICS AND HEALTH EDUCATION PEDAGOGY: Teachers’ Perception on Nature, Scope and Methodology of Social Studies in Secondary Schools in Ekiti State
EDITORIAL
With the consistent patronage of the Journal of Human Kinetics and Health Education (JOKHED) by various researchers and the reading public, we are compelled to publish this latest edition of the journal (Vol, 3, No 1, 2020).
The Editorial Board deployed appropriate logistics to screen and select articles with high quality in conformity with the international standard of JOKHED.
This edition ascertains the publication of articles from diverse segments of human movement phenomena and health education pedagogy. We shall not relent in our avowed commitment to always put the journal in academic domain at least two times a year.
My profound appreciation goes to the members of the Editorial Board for their individual participation, and especially, the Managing Editor, in the successful publication of this edition of the journal.
Professor Isaac Olusola AKINDUTIRE,
Editor- In- Chie
JOURNAL OF SCIENCE AND TECHNOLOGY (EJST): MODELLING NIGERIA EXCHANGE RATE WITH OTHER CURRENCY USING AUTOREGRESSIVE MOVING AVERAGE (ARMA)
EKSU JOURNAL OF SCIENCE AND TECHNOLOGY (EJST)
EDITORIAL POLICY
EKSU Journal of Science and Technology (EJST) is a biannual Journal published by Ekiti State University, Office of Research, Development and Innovation. The Journal aims at periodically exhibiting and advertising the potential of research results within and outside the university as well as promoting dissemination of intellectual publications generally. The Journal, which is multidisciplinary and multicultural in nature covers the publication of original findings in Science and Engineering. It serves as a platform for academics, researchers, professionals, practitioners and students in the Science and Technology field to impart and share knowledge in the form of high quality practical, empirical and theoretical research papers, case studies, literature review and book reviews etc. from all over the world.
CALL FOR PAPERS
ABOUT EJST
Ekiti State University has been publishing journals at the Faculty and Departmental levels, But there is no university based journal. As part of the mandate of Ekiti State University, Office of Research, Development and Innovation (EKSUORD) to periodically exhibit and advertise the potentials of research results within the University as well as promoting the dissemination of intellectual publications generally, EKSUORDI announces the publication of a Science and Engineering based University journal EKSU Journal of Science and Technology (EJST). The Journal which is an international academic journal provides a platform natural, agricultural, environmental, medical scientists and engineers as well as technologists to share and expand the knowledge of scientific advancements in the myriad disciplines of science and engineering and applied aspects.
AIMS AND FOCUS
EKSU Journal of Science and Technology aims to publish and disseminate original papers that:
address ethical or socioeconomic issues relating to modern agricultural and environmental science as applicable to developing countries;
contribute to the development of science and technology for economic advancement;
innovate near market or market ready technologies and processes
publish research findings on current topical issues in science and engineering of interest to both public and private
SCOPE
EJST will publish peer reviewed original research and critical reviews on agriculture, human nutrition or human health, scientific or technological information, with particular emphasis on interdisciplinary studies that explore the intersection of agriculture, science, engineering and environment.
DOMICILIATION
The Journal is domiciled in the Office of Research, Development and Innovation, Ekiti State University, Ado-Ekiti.
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SECTION
In order to encourage researchers to publish their research articles in the field of Science and Technology, the following sections are introduced:
Section A- (Agricultural Science) Section B - (Natural Sciences)
Section C - (Engineering and Technology) Section D - (Medical Sciences)
Section E-(Environmental Sciences)
FREQUENCY
The frequency of the journal is bienial.
REVIEW PROCESS
There shall be a review process of manuscripts by independent referees who are conversant and versatile in the pertinent subject area.
Authors should strive for maximum clarity of expression. Material which is not essential to the continuity of the text (e.g., proofs, derivations, or calculations) should be placed in Appendices Materials which have been previously copyrighted, published, or accepted for publication will not be considered for publication in the journal.
The editorial board is highly committed to the quick review process of the paper, but not with the sacrifice of the right judgment of a paper. The review process takes maximum of six weeks.
PROCEDURE FOR MANUSCRIPTACCEPTANCE FOR PUBLICATION
The manuscript would be sent to three (3) reviewers, of which two (2) of the reviewers\u27 comment must be positive before acceptance, and the authors would have to effect all the corrections pointed out by the reviewers in the reviewers form.
PAGE CHARGE PROOFAND REPRINTS
Manuscript should be submitted as e-mail attachment to the corresponding author who will be contacted via e-mail on the corrections of the manuscript. This volume of EJST is sponsored by Tertiary Education Trust Fund (TETFund). With the exception of minor typographical errors, no changes will be made on the manuscript at the proof stage. A hard copy of the appropriate section and five (5) off prints would be provided for the corresponding author of each paper.
ACCESSIBILITYAND SUBSCRIPTION
EJST will be available both in print (hardcopy) and online (softcopy) format at
www.academix.ng Online accessibility is by subscription. Information on purchase of any
section, biennial, quarterly or annual subscription can be obtained by contacting EKSUORD.
ARTICLE TYPES
Regular Articles, short communication, and review will be acceptable for publication in thejournal.
INFORMATION /GUIDES FOR AUTHOR
The title page should bear the author\u27s full names and affiliation of the names of corresponding author along with fax and e-mail information. Present addresses of authors should appear as a footnote.
Abstract should be informative and self-explanatory. Should be 100-200 words in length Abstract should be written in past tense-standard nomenclature should be
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Abbreviation should be avoided and no literature should be cited. List of nonstandard abbreviation should be added.
Manuscript should not exceed 15-20
Introduction should provide a clear statement of the problem, the relevant literature on the subject, and the proposed approach or
Materials and methods should be complete enough to allow experiments to bereproduced and results written in past tense should be presented with clarity and
Results should be explained, but largely without referring to the
Discussion should interprete findings in view of results obtained in present and past studies on the
Conclusion should be stated in few sentences at the end of the
Acknowledgment of people, grant, funds should be
Manuscript should be typed in double-line spacing with microsoft word on A4 size paper using 12 font size (Time New Roman)
Table should be kept to a minimum, and are to be typed double line-spaced through outincluding headings and The same data should not be presented in both table andgraph form or repeated in the text.
l Figure legend should be typed in numerical order on a separate sheet.
Graphics should be prepared using applications capable of generating high resolution Gif., TIFF, JPEG or Microsoft PowerPoint before pasting in Microsoft world manuscript
In the text, a reference identified by means of an author\u27s name should be followed by the date of the reference in parentheses. When there are more than two authors\u27 names mentioned, it should be the first author followed by et al. In the event that an author cited has two or more works published during the same year, the reference, both in text and in the reference list, should be identified by a lower case letter like, a\u27 and, b\u27after the date to distinguish the works. Example: Abayomi (2000), Agindotan et al. (2003), (Kelebeni, 1983), (Usman and Smith, 1992), (Chege, 1998;
Chukwura, 1987 a, b; Tijani 1993, 1995), (Kumasi et al., 2001).
References should be listed at the end of the paper in alphabetical order. Articles In preparation or articles submitted for publication, unpublished observations, Personal communications date, etc, should not be included in the reference but should only be mentioned in the article text (eg. A. Kingory, University of Nairobi, Kenya, personal communication, date) Journal names are abbreviated according to chemical abstracts.
Authors are fully responsible for the accuracy of references. Example: Chikere C. B, Omoni V.T, and Chikere B. 0. (2008). Distribution of potential nosocomial pathogens ina hospital environmental. Afr. J. Biotechnol. 7:3535-3539.
Moran G. J, Amii R. N, Abrahamian F. M, Talan D. A. (2005), Methicilin resistantstaphylococcus aureus in community- acquired skin infections. Emeg. Infect. Dis. 11: 928-930.
Pelczar J. R. Harley J. P, Klein D. A. (1993) Microbiology: Concept and applications, McGraw-Hill Inc., New York, pp 591-603.
Short Communication: Short communication are limited to a maximum of two figures and one They should present a complete study that is more limited in scope than is found
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in fullength papers. The items of manuscript preparation listed above apply to short communications with the following differences:
Abstracts are limited to 100 words:
Instead of a separate materials and methods section, experimental procedures may be incorporated into fiqure legends and table footnotes;
Results and discussion should be combined into one
Copyrights
Submission of manuscript implies that the work described has not been published before, and that it is not under consideration for publication elsewhere. If and when the manuscript is accepted for publication, the authors will agree to automatically transfer the copyrights to the publisher
EKSU Journal of the Management Scientists: Effect of Leverage and Ownership Structure on the Financial Performance of Listed Non-Financial Firms in Nigeria
The effect of leverage and ownership structure on the financial performance of Nigeria listed consumer goods was examined in this study. The sample size comprises of 20 firms with period ranging from 2013 to 2021. Panel regression analysis and correlation analysis was the data estimation method used to analysed the data gathered for this study. Findings from this study revealed that leverage has a negative and significant impact on return on equity evidenced with t-statistics and p-value of (-3.66 and 0.024). Also, managerial and foreign ownership structure have significant and positive influence on ROE supported with t-statistics and p-values of (4.54,14.66) and (0.000,0.000) while institutional ownership structure was found to have no statistically significant influence on ROE evidenced with t-statistic and p-value of (-1.54 and 0.123). The study concluded that leverage, foreign and managerial ownership structure have the tendency to improve firm financial performance, as a result, this study recommends appropriate usage of leverages and also that firm ownership structure should also comprise of well skilled people
EKSU Journal of the Management Scientists: A Comparative Study on Improving Energy-Efficiency in Multi-Apartment Residential Buildings
This comparative study explores strategies to enhance energy efficiency in multi-apartment residential buildings, aiming to improve occupants\u27 comfort and productivity while promoting sustainability. It analyzes efficient building design strategies, construction modalities, and the need to upgrade these buildings in the 21st century. The research emphasizes the importance of reducing greenhouse gas emissions and providing indoor air quality, visual, and thermal comfort. Passive design strategies are highlighted as essential for achieving energy efficiency in this context. Through comparative analysis, sources of data were from two specific databases, namely ResearchGate and Google Scholar. This study finds out that renovation efforts in multi-apartment residential building have significant potential to improve safety, comfort and energy efficiency and concludes that collaboration across a range of stakeholders, including governments, housing corporations, building owners, architects, energy specialists, and inhabitants be encouraged. This study therefore recommend that multi-apartment residential buildings can be made more energy-efficient, occupant-friendly, and sustainable through encouraging renovations, integrating building energy management systems (BEMS), employing passive design, enhancing data collecting, and coordinating policies with energy efficiency targets
EKSU Journal of the Management Scientists: Socio-Economic Determinants of Life Assurance Purchase in Nigeria
This study examined the socio-economic determinants of life assurance purchase in Nigeria. It explored the effect of education, occupation, level of income, and price of life insurance policies on purchasing life insurance products. The study employed a survey research design. The study population was the civil servants in the Enugu State Government ministry, while a convenient sampling technique was used to select 240 civil servants who participated in the study. A suitable sampling technique was used to collect data from the selected respondents (civil servants) from the Enugu State Government Ministries (ESGMs). Linear regression analysis was employed to validate the research hypothesis at a 0.05 significant level. The statistical result showed that education and occupation have 39% and 40.5% respective influence on the purchase of life assurance products in Nigeria. The analysis also revealed that income level and premium (price) have 39.9% and 55.6% influence on the purchase of life assurance products respectively. The most important finding of this study was that socio-economic variables such as education, occupation, income level and the prices (premium) of life assurance policies are significant determinants of life assurance products purchase in Nigeria. Therefore, it was recommended that the regulatory bodies and stakeholders should consider introducing insurance education in schools, radio and televisions stations where the significance and mechanisms of life assurance can be discussed. That life assurance sellers should focus on creating special products for people whose jobs present greater than average risks. It was equally recommended that occupation, income and prices of life assurance products should be factors in product design and sales since they are all significant determinants of life assurance purchase. The study contributes to knowledge by establishing a significant relationship between education, occupation, income and price (premium) with the purchase of life assurance policie
Nigerian Journal of Banking and Financial Issues (NJBFI): THE IMPACT OF SUSTAINABILITY ACCOUNTING ON THE COMMITMENT TO CORPORATE SOCIAL RESPONSIBILITY OF LISTED OIL AND GAS COMPANIES IN NIGERIA
This study examines the impact of sustainability accounting on the commitment to Corporate Social Responsibility (CSR) of listed oil and gas companies in Nigeria. The purpose of this research is to establish the influence of the Global Reporting Initiative (GRI) provisions on the commitment to corporate social responsibility among listed oil and gas firms in Nigeria. An ex post facto research design was employed while data was sourced from the annual reports of 7 listed oil and gas firms in Nigeria for a period of 6 years (2017 – 2022). The data was analyzed using descriptive statistics and Pearson correlation analysis while the hypotheses were tested using multiple regression analysis with the aid of E-views Statistical Package. The empirical results revealed that compliance to Global reporting Initiative (GRI) social provision has a negative but significant effect on commitment to CSR, compliance to GRI governance provision has a positive but significant effect on commitment to CSR and compliance to GRI environmental provision has a positive but insignificant effect on commitment to CSR. It is recommended that standard setters develop guidelines to meet local context, country differences and it is suggested that future research should consider other sectors, regions and factors that can influence CSR practices
EKSUJOE JOURNAL OF EDUCATION: Influence of Classroom Learning Environment on Secondary School Chemistry Students’ Achievement in Edo Central Senatorial District in Edo State
This study examined the influence of classroom learning environment on chemistry students\u27 academic achievement in secondary schools in Edo Central Senatorial District in Edo State. Two research questions and two hypotheses guided the study. The study adopts a survey research design and Expo Facto. The population consists of 2,500 secondary school students taking chemistry in Edo Central Senatorial District in Edo State. A total sample size of 300 SS11 Chemistry as selected, proportionally representing the various strata. The instruments for data collection were a structured questionnaire titled Influence of classroom learning environment on Chemistry Students\u27 Academic Achievement Questionnaire. (CLEQ) and Chemistry Achievement Test (CAT). The instruments were validated by three experts. The Reliability was determined using a pilot study and data collected were analyzed Cronbach’s alpha statistics for the questionnaire and Kuder- Richardson 21 formula for the CAT , with a reliability coefficients of 0.78 and 0.77 respectively obtained. The data collected were analyzed using frequency and percentage for research question one, mean, standard deviation for research question 2 and 3, and independent samples t-test to test hypothesis one. The findings of the study showed that: most schools have unconducive physical, social and psychological learning environments; the classroom learning environment significantly affects students\u27 academic achievement in chemistry; and there is a significant difference in male and female chemistry students\u27 achievement based on the classroom learning environment they are exposed to. The study recommends that classroom conditions should be enhanced by ensuring adequate lighting, proper ventilation, and comfortable seating arrangements; efforts should be made to foster a supportive and inclusive classroom culture that encourages interaction and collaboration among students
Nigerian Journal of Banking and Financial Issues (NJBFI): CORRELATES OF ACADEMIC ACHIEVEMENT AMONG UNIVERSITY STUDENTS OF BUSINESS EDUCATION: A BRONFENBRENNER’S THEORY ANALYSIS
The study examined the correlates of academic achievement among university students of Business Education through a Bronfenbrenner’s theory analysis. The population comprised of 1916 Business students. The sample size of this study was 348 students. To achieve the stated objectives, both descriptive and inferential statistics was used. Specifically, multiple regression was used to achieve the stated hypotheses.
The results showed that the null hypothesis does not significantly affect Business Education Students of universities in Lagos State is not true therefore, the null hypothesis is rejected. Based on this, we accepted the alternative hypothesis.
The study concluded that self-motivation, family relations, peer group, and learning facilities are correlates of academic achievement of students of Business Education among universities in Lagos Stat