International Journal of African and Asian Studies最新文献

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EFFECT OF EVIRONMENTAL FACTORS ON MANAGEMENT ACCOUNTING THEORY IN NIGERIA 环境因素对尼日利亚管理会计理论的影响

International Journal of African and Asian Studies Pub Date : 2023-09-01 DOI: 10.7176/jaas/82-06

{"title":"EFFECT OF EVIRONMENTAL FACTORS ON MANAGEMENT ACCOUNTING THEORY IN NIGERIA","authors":"","doi":"10.7176/jaas/82-06","DOIUrl":"https://doi.org/10.7176/jaas/82-06","url":null,"abstract":"This research examined the effects of environmental factors on management accounting theory in Nigeria (a case study of Bayelsa state). Simple random sampling technique was adopted. 300 respondents were randomly selected from the total population. The data used for this study were obtained from primary sources through the use of questionnaire. The data obtained were analysed with principal component analysis technique (PCA). Based on the empirical analysis, this study found out that market competition has a significant effect on management accounting in Bayelsa State. Also the result shows that score of customer influence have a significant effect on management accounting. Similarly the result shows that regulatory pressure has a significant effect on management practice. On the other hand, the result shows that social and moral responsibility has no significant effect on management accounting practice. This study concludes that customer influence, regulatory pressures and high environmental uncertainty among other are determining factors of management accounting theory are the most determining factors of management accounting theory Keywords: Principal Component, Regulatory Pressures, Customer Influence, Market Competition, Social and Moral Responsibility DOI: 10.7176/JAAS/82-06 Publication date: September 30 th 2023","PeriodicalId":486051,"journal":{"name":"International Journal of African and Asian Studies","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135640308","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}

引用次数: 0

Economic Importance of Different Sealant Materials for Seepage Loss Control of Water Harvesting Pond under Irrigated Condition 不同密封材料对灌溉条件下集水池渗漏控制的经济意义

International Journal of African and Asian Studies Pub Date : 2023-07-01 DOI: 10.7176/jaas/82-01

{"title":"Economic Importance of Different Sealant Materials for Seepage Loss Control of Water Harvesting Pond under Irrigated Condition","authors":"","doi":"10.7176/jaas/82-01","DOIUrl":"https://doi.org/10.7176/jaas/82-01","url":null,"abstract":"This study was carried out in order to identify low-cost and efficient sealant materials for water harvesting ponds. An extensive cost comparison study of sealant materials was conducted, taking into account seepage reduction and farm income loss. Four seepage control materials were evaluated in terms of their financial cost. The cost analysis was conducted in terms of farm income loss when three crops' water productivity (kg/m 3 ) were considered potato, onion, and wheat; 1.13, 10.57 and 5.27 kg/m 3 of wheat, potato and onion, respectively. The cost of sealant materials includes the capital cost of material and labor for purchase and application in water harvesting ponds. The cost-benefit analysis result of sealant materials (compaction, mortar, ash, and bentonite) were compared for the next ten years and gave a significant farm income. For this study a water harvesting pond having a volume of 4,792 m 3 was considered to cultivate (wheat, potato, or onion) for one cropping season under irrigated conditions. A farm pond managed by; bentonite and Ash can save 23 % and 43 % than control treatment respectively. The saved irrigation water used to cultivate wheat, potato, and onion crops in 1 ha of land for one cropping season can bring an additional farm income of about 317,632 ETB with Bentonite and 226,798 ETB with Ash when compared to the compaction alone treatment (control). Analysis of cost and income over ten years productivity period showed that, the maximum cost of sealant materials to cover a volume of 4,709.69 m 3 requires at least four years investment period to achieve the breakeven point (189,600 ETB), that corresponds to the point at which the cost of sealant materials equals the resulting farm benefits. Therefore, investing in sealant materials for control seepage lose from water harvesting ponds will give a profit of their investment after four and above project years. Keywords: Cost Effective, Sealant Material, Water harvesting, Water loss DOI: 10.7176/JAAS/82-01 Publication date: July 31 st 2023","PeriodicalId":486051,"journal":{"name":"International Journal of African and Asian Studies","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"134983385","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}

引用次数: 0