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    ENTREPRENEURIAL ORIENTATION, ORGANIZATIONAL CLIMATE AND PERFORMANCE OF AIRTEL TELECOMMUNICATIONS COMPANY, NIGERIA

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    Over the years Airtel Telecommunications Company has continued to experienced poor service delivery, change in management and identity which has affected its performance. This study is an attempt to examine the effect of entrepreneurial orientation and performance of Airtel Telecommunication Company in Nigeria. The specific objectives of the study were to; analyze the effect of innovativeness on performance; examine the effect of risk taking on performance; determine the effect of proactiveness on performance;analyze the mediating effect of organizational climate on innovativeness and performance; ascertain the mediating effect of organizational climate on risk taking and performance and lastly, to determine the mediating effect of organizational climate on proactiveness on performance of Airtel Telecommunications Company in Nigeria. A survey research design was used while questionnaires were used to collect data and analyzed using a hierarchical regression model. Findings revealed that innovativeness has significant effect on performance of Airtel Telecommunication Company in Nigeria; Risk taking has no significant effect on performance of Airtel Telecommunications Company in Nigeria; Proactiveness has significant effect on performance of Airtel Telecommunications Company in Nigeria. The result further indicates that organizational climate fully mediates the relationship between proactiveness and firm performance while mediating partially the relationship between innovation and firm performance. The study thus concluded thatorganizational climate mediates between entrepreneurial orientation and performance of Airtel Telecommunications Company in Nigeria. The study recommended that Airtel Telecommunication Company need to imbibe the culture of training and retraining of itsemployees so that the company can be up-to-date especially in areas of technological development

    THE RELATIONSHIP BETWEEN SELF-DETERMINATION AND FINANCIAL WELL-BEING OF RETIREES IN NORTH CENTRAL-NIGERIA

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    This study examined the relationship between components of self-determination and financial well-being of retirees in North-central Nigeria. A cross-sectional survey approach was employed to test the association between self-determination and financial well-being. A structured questionnaire was administered to a sample of 224 retirees were randomly selected from members of Nigeria Pensioners Association for the purpose of the study.The data were analyzed using regression analysis with the aid of structural equation model specifically using SPSS. The result indicated that there is a positive and significant relationship between self-determination and financial well-being of retirees. This underscores the significance of self-determination in enhancing retirees' chances to attain financial well-being in their older age. It was therefore suggested that, programs aimed at boosting the morale of would be retirees to belief in themselves be instituted by all stakeholders (government and other employers of labour) as well as retiree's unions since such will help them to be financially autonomous when their retirement benefits is being delayed. Thus, the study contributes to the extant literature on self- determination and provides evidence on the effect of self- determination on the financial well-being of retirees in a developing country

    CUSTOMERS PERCEPTION OF TERMS AND CONDITIONS AND CORPORATE GOVERNANCE IN NIGERIAN BANKS

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    The series of bank failures reminiscent of pre-consolidation scenario were attributed to weak regulations and brought about questions as to why Nigerian banks kept experiencing these corporate governance failures in spite of new corporate governance codes. It would appear that the banking industry is not sufficiently committed to corporate governance ideals considering history of instability in the industry. A critical area of governance is that which relates to Terms and Conditions guiding the customer-banker relationship. The Terms and Conditions are here narrowed down to the three pillars of corporate governance as follows: Effective Communication,Transparency and Accountability. This study underscored the importance of customers as one of the stakeholders with direct impact, and determined their perception of how banks are committed to governance codes relating to Terms and Conditions. It used primary data obtained from the administration of questionnaire to 5,200 customers of 13 banks in Nigeria. The questionnaire was adapted from the provisions of the Chartered Institute of Bankers of Nigeria [CIBN] (2014) Code of Corporate Governance on conducts expected of banks relating to Terms and Conditions, which by extension border on effective communication, transparency and accountability; and analysis of descriptive statistics was done. Customers rated Accountability higher than both Transparency and Effective Communication in the activities of the banks. The least rating was on Transparency. This suggests that there is a higher need to improve on transparency in banks, followed by effective communication. Banks should consider enhancing the current framework for communication and disclosure. An extended disclosure framework will improve customers perception of transparency

    BOARD OF DIRECTORS CHARACTERISTICS AND TAX AGGRESSIVENESS

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    The rate at which corporations are now being expected by the investors to comply with tax rules and regulations is now increasing. This can be traced to awareness on the part of investors of the negative effects of tax aggressiveness on their environmental returns. This paper therefore examined Board Characteristics and tax aggressiveness. Data were sourced from 20 manufacturing companies listed on the Nigerian Stock Exchange for 10years (2006-2016),the data were analyzed using regression analysis and correlation model with the aid of SPSS software. It was found that there is no significant relationship between board size and tax aggressiveness. It is recommended that companies should focus on businesses and policies that will maximize Shareholders wealth rather than activities that will reduce tax liability

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