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- ItemVALUE RELEVANCE OF THE INFORMATION CONTENT OF IFRS4 IN INSURANCE CONTRACTS OF LISTED INSURANCE FIRMS IN NIGERIA(2023-07)Accounting standards improvements have been recognized as a fundamental pillar of many economic developments aimed at assuring the more effective operation of capital markets. In the light of this, the implementation of IFRS in the insurance business is intended to ensure that financial reports are consistent with global best practices. Regulators and investors have expressed concern about the decline invalue of publicly traded insurance companies in Nigeria.The major objective of the study is to investigate the value relevance of compliance with insurance contracts disclosure (IFRS 4) of listed insurance companies in Nigeria between 2012 to 2020 using ex-post facto research design. The sample of 15 companies were sampled from the population of 26 insurance companies publicly traded on the Nigerian Stock Exchange(NSE) as of December 31, 2020. The study utilized the Ohlson model and robust ordinary least square regression for as technique for data analysis. The study found that EPS has a positive but insignificant impact on the share prices of listed insurance firms in Nigeria using.The share price of listed insurance firms in Nigeria is positively and significantly affected by their book value. It was also established thatthe level of IFRS4 Compliance doesmatter with regards to EPS of insurance firms, while the level of IFRS4 Compliance is found to be important with respect toBVPS of insurance firms and finally extent of compliance with insurance contracts disclosure (IFRS 4) has positive andsignificant effect on Share Price of insurance companies in Nigeria. The study concludes that compliance with IFRS 4: Insurance Contract is value relevant. Between the two accountingnumbers – book values and earnings, book values are more value relevant. The report recommends, among other things, that Management of insurance businesses should aim toward enhanced IFRS compliance in order to draw more investment into the industry and boost growth and competitiveness.
- ItemEFFECT OF PUBLIC -PRIVATE PARTNERSHIP ON HEALTHCARE SERVICE DELIVERY IN WAMAKKO AND SOKOTO SOUTH LOCAL GOVERNMENT AREAS OF SOKOTO STATE, NIGERIA. (2016-2020)(2021)There has been a movement towards involvement of the private sector in the provision of public infrastructures, healthcare service delivery is not an exception and other services through the use of Public Private Partnership. Healthcare provision is the responsibility of the three tiers of government as contained in section 17, sub-section 3(d) of the constitution of the Federal Republic of Nigeria 1999 as amended which explain that “the state shall direct its policy toward ensuring that there are adequate medical and health facilities for all persons”. However, Sokoto state is still facing healthcare challenges. The major objective of the study is to examine the effect of Public Private Partnership (PPP) on healthcare service delivery with the specific objective is to determine the effect of PPP on provision of Primary healthcare facilities. Survey research design was adopted, data were generated from both primary and secondary sources. Simple linear regression was used to analyse data with the aid of Statistical Packages for Social Sciences (SPSS Version 20). The findings of the study revealed that; despite the inadequacies in regulatory framework, PPP reduced the distance of healthcare, saved time, cost of services and ensures the provision of cold stores and vaccines for immunization while the other finding shows that the collaboration assist in terms of building the capacity of healthcare personnel through continuing training programmes in Wamakko and Sokoto South Local Government Areas. It is therefore, recommended that states that are yet to embrace private sector collaboration in the healthcare delivery should speed it up with utmost sense of sincerity, this would at a great length enhance the lives of the populace in the state.
- ItemEFFECT OF NATIONAL INFORMATION TECHNOLOGY DEVELOPMENT AGENCY (NITDA) INTERVENTION ON JOB CREATION IN SELECTED LOCAL GOVERNMENT AREAS OF RIVERS STATE, NIGERIA.(2021)This study is on the Effect of National Information Technology Development Agency (NITDA) Intervention on Job creation in Selected Local Government Areas of Rivers State. . Unemployment is one of the developmental problems that face every developing economy. It is also an established fact that unemployment rate is a very significant factor to be considered in the quest for economic development in Nigeria. One of the impediments to socio-economic development in Nigeria is high rate of unemployment. Countries all over the world are battling to stem the tides of unemployment. As part of e-governance, this study examines government policies in relation to creating the necessary awareness in this regard and the setting up of regulatory body such as National Information Technology Development Agency (NITDA) to empower and educate Nigerians on the need to embrace the new technology. Specific objectives are to;(i) determine the effect of public user-ability, Public access, Public Awareness, Public acceptance and government(NITDA) created enabling environment for the use of ICT on job creation in selected local government areas of Rivers state. The target population are the staff of NITDA, staff and students of the tertiary institutions in Rivers state, as well as residents of the local governments studied. The population of study is 766,300 and 440 copies of questionnaires were administered to the sample respondents in the three local governments. The sample size was 414, determined through the application of Yamane‘s formula. In technique of data analysis, multiple regression technique was adopted to determine the relationship between the dependent and independent variables. The data collected was through the primary source(questionnaires and interview) from the respondents and processed through the SPSS version 20, scientific package. The question is with five likert scale response option. In conducting this research, five hypotheses were formulated. These are; public user-ability, Public access to ICT, ICT awareness, ICT Acceptance and government created enabling environment have no significant effect on job creation in Rivers state. The null hypotheses were all rejected in favor of alternate hypotheses. The study revealed that ICT has significant effect on job creation in the local governments studied. It was recommended among other things that; ICT should be integrated into economic activities, the price of ICT should be subsidized, more awareness should be created and government should encourage the study of ICT by awarding scholarship to ICT bias students.
- ItemEFFECT OF LEADERSHIP STYLES ON PERFORMANCE OF ACADEMIC STAFF IN KADUNA STATE UNIVERSITY (KASU)(2021)Leadership style plays a very significant effect on the performance of employees in any organization, be it private organization or public organization, University inclusive. This work assessed the effect of leadership style on performance of academics staff in Kaduna State University (KASU). Kaduna State University is endowed with human and material resources, when developed can enhance its productivity and make University one of the Universities in Nigeria. However, despite the enormous human and material resources at its disposal, not much is seen in term of productivity and general development. The main objective of this study is to assess the effect of leadership styles on performance of academics staff of KASU.The survey method was employed through administration of 234 questionnaire and statistically presented and analyzed 211 returned responses with the used of descriptive table as well as regression model respectively. The study revealed that, Democratic, autocratic and laisses_faire leadership styles have significant positive relationship with performance of academics staff of KASU. We recommend the use of the three leadership styles to stimulate the performance of the academics staff but more of democratic leadership style than other two leadership styles
- ItemCONTRIBUTION OF THE NATIONAL DIRECTORATE OF EMPLOYMENT ON YOUTH EMPLOYMENT GENERATION IN KADUNA NORTH AND KACHIA LOCAL GOVERNMENT AREAS OF KADUNA STATE FROM 2013 - 2019(2021)The growing rate of unemployment among the youths in Kaduna State in general and in Kaduna North and Kachia Local Government Areas in particular that give rise to poverty, social vices and crimes that threatening economic development of the country prompted the researcher to go into the study. This study therefore, assessed the contributions of the National Directorate of Employment (NDE) to employment generation among youths in Kaduna North and Kachia Local Government Areas (LGAs), Kaduna State. The research design for the study is sequential explanatory mixed method relying solely on both questionnaire and interview for data collection. Secondary documents. Relevant among them includes: NDE Official annual reports and statement of accounts; National Bureau of Statistics (NBS) and Local Governments‟ Gazette, Kaduna State, 2019; NDE report, 2011 – 2019; report of Central Bank of Nigeria (2012). The data collected through questionnaire were descriptively (via frequency tables and percentages) and inferentially analysed (through the use of multiple regression technique of analysis) with the help of Statistical Package for Social Sciences (SPSS, Version 23.0). On the other hand, the responses from the interview guide were thematically analyzed. From the analysis of data, the study found that the unstandardized coefficient of Vocational Skill Development programme stood at 0.606; the unstandardized coefficient of Small Scale Enterprise programme stood at 0.149 and the unstandardized coefficient of Special Public Works programme of the National Directorate of Employment” stood at 0.135 which are all positive indicating that National Directorate of Employment and the respective sub-programmes has contributed immensely to employment generation among the youths in Kaduna North and Kachia LGAs, Kaduna State. To this end, the study recommended among others the need for Government at all levels should increase the funding of Vocational Skill Development programmes; Small Scale Enterprises programmes and increase the funding of Special Public Works programmes of National Directorate for Employment in order to accommodate more beneficiaries thereby generating employment opportunities among youths in Kaduna North and Kachia LGAs, Kaduna State.