Caleb International Journal of Development Studies最新文献

{"title":"IMPACT OF MASS MEDIA MESSAGING ON COMPLIANCE WITH COVID-19 SAFETY PROTOCOLS AMONG RESIDENTS OF OSOGBO, OSUN STATE, NIGERIA","authors":"Bisi Olawunmi, Femi O Babatunde","doi":"10.26772/cijds-2022-05-01-015","DOIUrl":"https://doi.org/10.26772/cijds-2022-05-01-015","url":null,"abstract":"This study seeks to investigate the efficacy of media information dissemination during a pandemic. The study adopted the survey method with the questionnaire as research instrument. A sample size of 300 Osogbo residents was drawn through non-probability convenience sampling techniques. Descriptive analysis was employed in the analysis of the obtained data. Findings from the study shows that 60% of respondents are persuaded to comply with the COVID-19 safety protocols as a result of mass media messaging on the pandemic and that wearing of facemask is where the media placed emphasis. Another major finding of the study is that 195 respondents (65%) were not vaccinated compared to 105 (35%) vaccinated. The reason for non-vaccination ranges from non-belief in the efficacy of vaccine to non- availability. The study recommends reinforcing COVID-19 safety campaign messages on other platforms and urges the government to devise means of curtailing news and misinformation on COVID-19 pandemic, especially on the social media.","PeriodicalId":236629,"journal":{"name":"Caleb International Journal of Development Studies","volume":"117 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127224290","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"CORPORATE GOVERNANCE, FIRM CHARACTERISTICS AND FORWARD LOOKING ACCOUNTING INFORMATION DISCLOSURE IN QUOTED MANUFACTURING COMPANIES IN NIGERIA","authors":"Oparinde Rasheed Lasisi, S. Olaoye, N. Appolos","doi":"10.26772/cijds-2022-05-01-07","DOIUrl":"https://doi.org/10.26772/cijds-2022-05-01-07","url":null,"abstract":"This paper examined the effect of corporate governance, firm characteristics on forward looking accounting information disclosure in quoted manufacturing companies in Nigeria. The corporate governance is proxied by gender diversity, audit committee size, audit committee meeting frequency and risk management committees. Firm characteristics is proxied by leverage, firm size, audit firm type, and profitability; while forward looking accounting information is proxied by 35 keywords of forward looking accounting information disclosure. Content analyses of the narrative part of annual report of sampled companies were analysed using descriptive and inferential statistics. An ex-post facto research design was adopted for the study. A purposive sampling approach was used to select the sample. Data were obtained from ten (10) years’ (2011-2020) annual reports and accounts of sampled manufacturing firms in Nigeria. Multiple regression to test the hypothesis at a significance level of 5%. The findings showed that corporate governance and firm characteristics jointly and positively significantly affected the forward looking disclosure of listed manufacturing firms in Nigeria (p-value =0.0000; <0.05). The findings also showed that audit committee meeting’s frequency and audit firm size is negatively significant while gender diversity, audit committee size, risk management committee and firm size is positively significant on the disclosure forward looking information. The Adjusted R-Square of 0.33 showed that 67% is outside forward looking accounting information disclosure. The study recommends that the management should pay attention to disclosure of forward looking information as current level is below the disclosure level obtainable in other developing nation","PeriodicalId":236629,"journal":{"name":"Caleb International Journal of Development Studies","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130426227","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"INTERNAL CONTROL AND FINANCIAL FRAUD IN THE NIGERIAN BANKING INDUSTRY","authors":"G. Ifarajimi, Solomon Ibrahim Audu","doi":"10.26772/cijds-2022-05-01-04","DOIUrl":"https://doi.org/10.26772/cijds-2022-05-01-04","url":null,"abstract":"With the susceptibility of the banking industry to the liquid nature of its assets, this study was carried out to examine the effect of internal control on financial fraud in the Nigerian banking industry. The study is framed theoretically using the pentagon fraud theory. The exploratory research design was employed for this study. Secondary source of data was used and data on the independent and dependent variables were obtained from available data which is the NDIC 2019 Report. The data gathered were analyzed using the Multiple regression model. was used in analyzing the effect of the independent variables on the dependent variable. The result shows that staff control has a positive effect on fraud prevention in the banking industry in Nigeria. It is concluded from the study that staff control does not have a significant effect on fraud in the banking industry in Nigeria. This study recommends that staff controls be put in place to ensure that the right human resources are attracted and retained for the job in order to prevent financial fraud in the banking industry in Nigeria","PeriodicalId":236629,"journal":{"name":"Caleb International Journal of Development Studies","volume":"97 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129226297","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FINANCIAL PERFORMANCE AND COMPANIES INCOME TAX OF LISTED COMPANIES IN NIGERIA","authors":"Adaeze Precious Nwaeke, F. Adegbie, G. Ogundajo","doi":"10.26772/cijds-2022-05-01-09","DOIUrl":"https://doi.org/10.26772/cijds-2022-05-01-09","url":null,"abstract":"Taxes are compulsory levies that are regularly imposed and as a rule, not designated for a special purpose. The study examined the effect of financial performance and companies income tax of quoted companies in Nigeria. The study adopted ex-post facto research design. The population of this study was all quoted financial and non-financial companies which as at 2019 on the Nigerian Stock Exchange (NSE) was 173 for the period 2006 – 2020 and the sample size was 30 using stratified sampling technique and quota system. Data were sourced from the annual reports of the sampled quoted companies for the study. Data were analyzed using descriptive and inferential statistics. The findings revealed that financial performance has significant effect on companies income tax of the sampled quoted companies in Nigeria (Adj. R2 = 0.789, F(4, 445 ) = 1594.78, P<.05). Firm size was also introduced as a moderating variable and the results also show that it has significant effect on companies income tax in Nigeria (Adj. R2 = 0.36, F(4, 445 ) = 50.17, P<.05. The study concludes that financial performance has a significant effect on the companies income tax of quoted financial and non -financial firms in Nigeria. The study recommends that the management should pay adequate attention and care to their earnings and net profit by improving on their capital employed to further improve the effective tax rate of their companies and Companies should maintain adequate firm size for their operations as it can enhance their performance and will drive corporate taxes","PeriodicalId":236629,"journal":{"name":"Caleb International Journal of Development Studies","volume":"22 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121591098","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"OPULATION AT DANGER ZONE: ANALYSIS OF YOUTH CONSUMPTION OF PSYCHOTROPIC SUBSTANCES IN APAPA LOCAL GOVERNMENT, LAGOS STATE","authors":"Akeem Olalekan Ayub, K. Adegboyega","doi":"10.26772/cijds-2022-05-01-016","DOIUrl":"https://doi.org/10.26772/cijds-2022-05-01-016","url":null,"abstract":"Consumption of substances constitutes a health problem, especially among youth globally. Substances become a problem when they are consumed against professionals’ advice. Thus, this study analyses youth involvement in the consumption of psychotropic substances in Apapa Local Government, Lagos State. The study focused on the following objectives: to determine the predisposing factors to the harmful consumption of psychotropic substances; find out the types of psychotropic substances commonly consumed; examine the health problems associated with harmful consumption of psychotropic substances by the youths in Apapa Local Government Area of Lagos State. The Edwin Sutherland’s Differential Association theory was adopted as the theoretical framework for the subject matter. A qualitative narrative research design with the use of an in-depth interview guide was employed to gain insight and understanding about the experiences of thirty-two (32) psychotropic users, who were selected from across six wards of the study area through purposive and snowball sampling techniques. Findings revealed that lack of parental supervision; availability of drugs; and the need to gather extra energy to work for long hours, among others were largely responsible for harmful consumption of the substances. The various types of psychotropic substances consumed by youths in the study area include cannabis [popularly known as Indian hemp], alcohol, tramadol and codeine. The study further reveals that the youth involvement in harmful consumption of psychotropic substances had made them suffer health challenges, such as chronic cough, weight loss, tooth decay, bad breath, dry mouth and throat and headache. The study concludes that harmful consumption of psychotropic substances exposes youth to terminal illnesses and premature deaths. The study therefore recommends that treatment programs such as counselling, medication and other behavioural therapies should be readily available and be effective in attending to the multiple needs of addicted psychotropic users’ problems to mitigate their involvement in the consumption of the psychotropic substances.","PeriodicalId":236629,"journal":{"name":"Caleb International Journal of Development Studies","volume":"86 2","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131892831","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"TAX OPTIMIZATION AND FIRM VALUE: A STUDY OF SELECTED MANUFACTURING FIRMS LISTED IN NIGERIA","authors":"Oyemolu Olugbenga Akinsulire, F. Adegbie, I. Akintoye","doi":"10.26772/cijds-2022-05-01-011","DOIUrl":"https://doi.org/10.26772/cijds-2022-05-01-011","url":null,"abstract":"he importance of tax strategy as an influential factor on profitability which moderates and determines the long-term value of a firm is of paramount importance. The purpose of this research is to see how tax planning affect the value of manufacturing firms listed in Nigeria between (2011-2020). The relationship between the dependent and independent variables was determined using the expo facto design method and the multiple regression technique. Also, the Pearson Correlation analysis was used in the paper. Data for the study were extracted from the audited financial statements of the sampled companies for a 10-year period (2011-2020). The dependent variable (market value) was proxy by Tobin Q, while the independent variables were proxy by Effective tax rate (ETR), thin capitalisation and Capital intensity. The regression result shows an overall Adjusted R2 of 0.412 which signifies that the explanatory variables are able to explain variation in market value to the extent of 41.2% while the balance of 58% is attributable to factors outside the model. Market value proxy by Tobin Q was negatively and insignificantly affected by ETR (Beta=-0.75,P=0.364) while thin capitalization and capital intensity significantly affected market value . The study found that market value is affected by Investment in Tangible asset by consumer goods firm in Nigeria and recommends amongst others that financial and tax advisors should enlighten management on the quantum of asset to use and also regulate their leverage as much as possible within the threshold that reduces their weighted average cost of capital, making the overall cost benefit from debt to outweigh the cost.","PeriodicalId":236629,"journal":{"name":"Caleb International Journal of Development Studies","volume":"78 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128248696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"STAFF TRAINING AND MANPOWER DEVELOPMENT AS PARAMETERS FOR PERSONAL EFFICIENCY IN THE CIVIL SERVICES: A CASE STUDY OF MINISTRY OF EDUCATION, OYO STATE, NIGERIA.","authors":"Oludolapo Omolara Dada, A. Ojo","doi":"10.26772/cijds-2022-05-01-06","DOIUrl":"https://doi.org/10.26772/cijds-2022-05-01-06","url":null,"abstract":"Despite the recognition of the importance of training by management experts and government as expressed in white papers on various reforms in Nigeria, the experience of manpower training and development in the Nigeria public service has been more of ruse and waste which informed this study which examined the perception and relevance of influence of training and manpower development on employee performance, using civil servants in Oyo State, Nigeria as reference. Descriptive research design was adopted and data was gathered from 50 respondents. Simple frequencies and percentages were utilized to analyze the gathered data. Findings revealed that 49.8% of those that had training and those exposed to manpower development had high job performance as against 21.2% for their counterparts with no training and manpower development. Also, it was discovered that the primary aim of training and manpower development was rather to meet statutory requirements (60%), as against improvement on the job (31.2%) and has policy implications for training and manpower development relevant to organizational need or goal to be provided to employees. Based on the findings, policy implications suggest that, training and manpower development relevant to organizational goals should be provided to employees and recipients provided with an enabling environment to perform tasks (the enabling environment includes opportunity to put into practice the new skill and competence they acquired; commensurate monetary reward to, perhaps, compensate them for the rigors experienced in acquiring the new skill and competence. In conclusion, this report has underscored that the aim of training and manpower development might not directly gear towards job performance. Further study is required to ascertain the conditions within which training and manpower development could improve job performance amongst civil servant","PeriodicalId":236629,"journal":{"name":"Caleb International Journal of Development Studies","volume":"128 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124347019","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"WHAT HOPE FOR DIGITAL BUSINESSES DEVELOPMENT IN NIGERIA?: AN ASSESSMENT OF ONLINE NEWSPAPER COVERAGE OF TWITTER’S SUSPENSION","authors":"S. Ogbonna","doi":"10.26772/cijds-2022-05-01-014","DOIUrl":"https://doi.org/10.26772/cijds-2022-05-01-014","url":null,"abstract":"A recent World Bank report reveals that poverty has been decreasing in all regions of the world with the exception of sub-Saharan Africa (SSA) as more than 45% of countries in the sub-region are off-track from achieving the Sustainable Development Goal (SDG) extreme poverty target. Asanga, Boateng & Akamavi (2016). Hoofmann (TRT News, 2021) echoed similar view when he said that Nigeria has the largest number of people in poverty in the world, with the unemployment rate among 15-34-year-old around 35 percent in 2020; adding that: “Twitter is a digital platform that has been a crucial link in the operations of millions of small and medium-sized enterprises; it allows the kind of business that gives consumers options which leads to innovation and better products and services. It was estimated that the nation stands to lose a whopping sum of N650 million monthly if Twitter suspension remains in place. This paper thus explores the suspension of Twitter operations and reactions by Nigerians and the international community; using the content analysis and case study research designs; while agenda-setting and innovation theories served as the study theoretical foundation to examine how innovative communication will foster the pace of economic development which Nigerians genuinely crave for. Study found that all online news content analysed were foreign based newspapers/ magazines; 6 representing 66.7% of the entire stories dwelt on abuse of freedom of the press; freedom of expression and human rights issue, while economic and political headlines on the ban were two and one stories representing 22.2% and 11.1% respectively.","PeriodicalId":236629,"journal":{"name":"Caleb International Journal of Development Studies","volume":"31 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130700560","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"ASSESSING THE IMPACT OF SUSTANAILBILTY PRACTICES ON FINANCIAL STABILITY OF LISTED NON-FINANCIAL COMPANIES USING ALTMAN Z- SCORE IN SUB-SAHARAN AFRICA","authors":"Adewale E. Ogunlalu, I. Akintoye, A. N. Nwaobia","doi":"10.26772/cijds-2022-05-01-018","DOIUrl":"https://doi.org/10.26772/cijds-2022-05-01-018","url":null,"abstract":"The study assessed the impact of sustainability practices on financial stability of listed non- financial companies using Altman Z-score ratio in Sub-Sahara Africa countries. Ex-post facto research design was adopted in the study due to the use of secondary data. The population for the study consists of all 183 listed non-financial companies in Ghana, Nigeria and South Africa as at December 31, 2020. The sample of 30 firms consists of 10 most capitalised companies for each of the countries for a period of 10 years (2011 to 2020) was selected using simple random sampling technique. Secondary data collection procedure was adopted and data analysis was carried out using ordinary least square, random effect or fixed effect regression analysis. The findings of the study showed that all the proxies of sustainability practices except SSP were found to have a positive contribution with Z-score ratio of listed non-financial companies in sub-Sahara Africa. Furthermore, study found that firm size and age moderated the effect of sustainability practices on have moderating significant effect of explanatory variables on the explained variable. It was recommended among other things that financial experts should adopt Altman Z-score to measure the impact of sustainability practices on financial stability in sub-Sahara Africa in order to enhance financial stability as one of the conditions for economic development and growth","PeriodicalId":236629,"journal":{"name":"Caleb International Journal of Development Studies","volume":"32 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"127245196","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"REVIEW OF THE BOOK: BOKO HARAM’S TERRORISM AND THE NIGERIAN STATE: FEDERALISM, POLITICS AND POLICIES","authors":"Oyedamade Opakunbi, M. I. Ogu","doi":"10.26772/cijds-2022-05-01-019","DOIUrl":"https://doi.org/10.26772/cijds-2022-05-01-019","url":null,"abstract":"The book, Boko Haram’s Terrorism and the Nigerian State: Federalism, Politics and Policies was authored by Faluyi, O. T., Khan, S., & Akinola A. O. and published by Springer Nature in 2019. Within its nine chapters, the authors were able to systematically provide an insightfully intellectual interrogation of terrorism in Nigeria","PeriodicalId":236629,"journal":{"name":"Caleb International Journal of Development Studies","volume":"25 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114301441","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}