68 research outputs found
The effect of C2C cycle on the profitability of listed Nigerian conglomerate companies
No full textThis study examines the relationship between C2C cycle and firm profitability for
the Nigerian conglomerate sector. The study is undertaken based on the historical panel data
analysis. To achieve this objectivean ex-post facto research design was employed. Data were
generated from secondary sources, specifically, the annual reports and accounts of quoted
firms from 2003 to 2012. The population of the study comprises of six Conglomerate companies
listed on the Nigerian Stock Exchange. Descriptive statistics, Pearson correlation, as well as
fixed-effect and random-effect Generalised Least Square (GLS) regression techniques
alongside with Hausman Specification Test as the decision rules were utilised as tools of
analysis in the study. The findings establish that C2C cycle is positively related to the efficiency
of the listed Conglomerate Firms in Nigeria, though the relationship is statistically
insignificant. Management has to attempt to uphold cash operating cycle. Since, as showed in
this study the lengthier the C2C cycle, the higher gainful the businesses turn out to beimplying
that a long operating cycle is more appropriate and logical as it influence profitability
Ownership structure and going-concern of listed Nigerian financial institutions : the moderating effect of audit committee’s characteristics
No full textThis study investigates the moderating effect of the audit committee characteristics (size, independence and financial expertise) on the relationship between ownership structure and firm going-concern in the listed Nigerian financial institutions. Data were generated from databases of annual reports for the listed companies in the Nigerian Stock Exchange. This study covers a period of 2006 to 2015 using panel data analysis method. The study sample consists of 29 listed financial institutions. The study found that CEO, foreign and institutional ownerships positively influence the firm going-concern. However, executives, non-executives and block ownerships negatively influence the firm going-concern. Furthermore, it is found that audit committee size strengthens the influence of CEO, block and foreign ownership on the firm going-concern. Whereas, it weakens the influence of the executives and institutional ownership on the firm going-concern. However, it does not moderate the influence of non-executive
directors’ ownership on the firm going-concern. Moreover, audit committee independence strengthens the influences of executives, non-executives and institutions ownerships on the firm going-concern. Whereas, it weakens the influence of CEO and foreign ownership on the firm going-concern. However, it does not moderate the influence of block ownership on the firm going-concern. Furthermore, audit committee financial expertise weakens the influence of block ownership on the firm going-concern. However, it does not moderate the influence of CEO, executives, non-executives, foreign and institutional ownership on the firm going-concern. These results indicate that despite the company and allied matters Act and codes of corporate governance requirements, yet, shareholders doubt the ability of audit committee financial experts in improving firm going-concern in Nigeria. This is because basic financial knowledge is not sufficient enough to cope with the emerging financial markets challenges. This study recommends policymakers to set more professional qualifications for audit committee members for effective monitoring to improve firm going-concern
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Freedom of religion and its regulation in Nigeria ::analysis of preaching board laws in some states of Northern Nigeria /
No full text"In Freedom of Religion and Its Regulation in Nigeria: Analysis of Preaching Board Laws in Some States of Northern Nigeria, Ahmed Salisu Garba provides an account of how states in Northern Nigeria have enacted laws to regulate religious preaching in the spheres of influence. The work examines the debates surrounding the laws and how the state in collaboration with dominant religious groups persecuted members of minority religious in the states. The author applied an argumentative approach to raise and analyse issues relating to the reasonability of the laws in Nigeria, reasons for their enactment, judicial review mechanisms employed in the determination of the reasonability of the laws in democracies, and how they accord with the freedom of religion clause in the Nigerian Constitution."--Back cover
The effect of inventory turnover period on the profitability of listed nigerian conglomerate companies
No full textThis study analyses the association concerning inventory turnover management and Nigerian conglomerate firms' profitability. The study is used a historical panel data analysis. Data were generated from the yearly accounts of listed firms from 2007 to 2016. The population of the study consists of six conglomerate firms registered on the Nigerian Stock Exchange. Feasible generalized least square (FGLS) regression was utilized as tools of analysis in the study. The findings establish that inventory turnover management affects Nigerian conglomerate companies' profitability inversely associated to the profitability of the listed conglomerate firms in Nigeria. The study suggests that there must be regular stock-taking to determine eventually, the slothful stocks to dodge over venture in such stocks (if any). Furthermore, if there is no high demand for the goods the inventory needs to be reduce that are obsolescence. Management should also implement an extraordinary inventory management measures
Ownership structure and discretionary loss provisions: the moderating effect of audit committee independence
No full textThis study investigates the interactive effect of an independent audit committee on the relationship concerning ownership structure and discretionary loss provisions. The study utilizes 29 listed Nigerian financial institutions as a sample using data from 2006 to 2015. The results establish that audit committee independence negatively influences discretionary loss provisions. Furthermore, it is found that CEO, block and foreign ownership have a direct influence on discretionary loss provisions. Moreover, audit committee independence moderates these direct relationships negatively. While institutional ownership has a direct influence on discretionary loss provisions, similarly, audit committee independence moderates this direct relationship positively. Additionally, audit committee independence fails to moderate but has a direct influence on discretionary loss provisions. Conversely, audit committee independence fails to moderate the relationship between the executive and non-executive ownership with discretionary loss provisions. The study suggests that relevant authorities should impose laws to motivate firms to have more independent members in audit committee to reduce conflicts of interest between the executive and non-executive ownership over the audit committee members’ composition to protect the interests of other shareholders
THE IMPACT OF CYBERSECURITY STANDARD GUIDELINES ON THE CULTURE OF CYBERSECURITY
No full textAbstract: This paper examines factors that significantly affect the use of cybersecurity culture by banks in Nigeria. One of these factors was the cybersecurity standard guidelines. This study adopted a quantitative approach to reaching its objectives by using questioner that provides a framework for building hypotheses. Fifty participants from different banks in Nigeria participated in the study. After reviewing several relevant studies, a five-point Likert scale questionnaire was designed to collect the required data, which was analyzed using SPSS. Hypotheses were tested to see which results could then be generalized. The result showed the regression coefficients of the variable cybersecurity standard guidelines explain (79.2%) of the variance in the culture of cybersecurity this interpretation is statistically significant at the level (0.05), and the table shows that the values of the regression coefficients were positive and statistically significant between the cybersecurity standard guidelines and culture of cybersecurity (β = 0.813; t = 26.356; p = 0.000); The square of the overall correlation coefficient R2 between cybersecurity standard guidelines and culture of cybersecurity was (0.792), which means that the independent variable affects 79.2% of the variance in the culture of cybersecurity as the dependent variable. Thus, we accept the H1 hypothesis. The researchers recommend the use of new variables and factors in studying the relationships that affect cybersecurity and studying the extent of culture that people have about this concept in different environments and countries, in addition to different sectors.
Keywords: Cybersecurity Culture, Cybersecurity standard guidelines.
Title: THE IMPACT OF CYBERSECURITY STANDARD GUIDELINES ON THE CULTURE OF CYBERSECURITY
Author: Jamilu Garba, Jasber Kaur
International Journal of Interdisciplinary Research and Innovations
ISSN 2348-1218 (print), ISSN 2348-1226 (online)
Vol. 10, Issue 4, October 2022 - December 2022
Page No: 68-72
Research Publish Journals
Website: www.researchpublish.com
Published Date: 26-December-2022
DOI: https://doi.org/10.5281/zenodo.7484002
Paper Download Link (Source)
https://www.researchpublish.com/papers/the-impact-of-cybersecurity-standard-guidelines-on-the-culture-of-cybersecurityInternational Journal of Interdisciplinary Research and Innovations, ISSN 2348-1218 (print), ISSN 2348-1226 (online), Research Publish Journals, Website: www.researchpublish.co
Praziquantel coverage in schools and communities targeted for the elimination of urogenital schistosomiasis in Zanzibar: a cross-sectional survey
No full text© 2015 Knopp et al. Open Access This article is distributed under the terms of the Creative Commons Attribution 4.0 International License http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution, and reproduction in any medium, provided you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license, and indicate if changes were made. The Creative Commons Public Domain Dedication waiver (http://creativecommons.org/publicdomain/zero/1.0/) applies to the data made available in this article, unless otherwise stated. The attached file is the published version of the article.NHM Repositor
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