scholarly journals Effects Of Auditors’ Culpability On Creative Accounting In Southwest Nigeria

2020 ◽  
Vol 8 (3) ◽  
pp. 191-201
Author(s):  
Tunde Charles Ojuolape ◽  
Tony Mofehintolu Akinnola
Keyword(s):  
Private Sector ◽  
Analysis Of Variance ◽  
Critical Assessment ◽  
Descriptive Statistics ◽  
Ethical Standards ◽  
Due Diligence ◽  
Reasonable Care ◽  
Creative Accounting ◽  
Southwest Nigeria ◽  
Principle Of Objectivity

The study examined the effects of auditors’ culpability on creative accounting in Southwest Nigeria. The study employed questionnaire to gather data from 66 managers and 66 accountants. The study was analysed with the use of descriptive statistics and One Way Analysis of Variance to test the hypotheses of the study. The study found that auditors’ culpability has no effect on creative accounting in private sector in Nigeria. The study revealed that that the reasons for statutory auditors engaging in creative accounting practices have effect on the practice of creative accounting in Nigeria. The study recommends that accountants should uphold high ethical standards and maintain integrity in all their professional dealings. Accountants should not allow personal prejudice or bias to override the principle of objectivity, transparency and due diligence in the profession. Auditors must not only develop questioning mind, skill for critical assessment of audit evidence but must also exercise these skills with reasonable care and diligence.

Information Literacy Awareness, Perception and Skills Assessment Using Students of National Open University in Southwest Nigeria

2014 ◽  
Vol 5 (3) ◽  
pp. 15-28
Author(s):  
Kingsley N. Igwe ◽  
Elizabeth O. Ndubuisi-Okoh
Keyword(s):  
Data Collection ◽  
Information Literacy ◽  
Research Method ◽  
Descriptive Statistics ◽  
Skills Development ◽  
Skills Assessment ◽  
Open University ◽  
Rejection Level ◽  
Southwest Nigeria ◽  
National Open University

This study was carried out to find out the level of information literacy (IL) awareness, perception and skills of students of National Open University of Nigeria (NOUN). It was based on the fact that IL instruction course is missing in the curriculum of NOUN, thus, it is therefore a necessity to ascertain awareness and perception levels of the students about IL issues well as their skills assessment test. Survey research method was adopted involving 197 respondents that were found during visits to the four study centres for data collection. Questionnaire was used for data collection, which was administered, properly filled, returned, and used for data analysis with descriptive statistics. Findings revealed that NOUN students have poor level of awareness and perception about IL, as a result of rejection level in seven out of ten statements. However, the other accepted three see IL issues as antidote to poor IL skills of students. Generally, the IL assessment test shows that a greater percentage of the students, when summed together lack IL skills. Avenues through which they acquired IL skills were analysed as well as the challenges affecting their IL skills development. Recommendations were made among which are integration of IL Instruction into the curriculum of NOUN and provision of adequate and functional human, infrastructural and information resources for result-oriented service delivery in the libraries.

scholarly journals Manor Parks in Poland—Costly Heritage or Potential for the Development of Rural Communes

2020 ◽  
Vol 12 (22) ◽  
pp. 9422
Author(s):  
Edyta Rosłon-Szeryńska ◽  
Jan Łukaszkiewicz ◽  
Beata Fortuna-Antoszkiewicz
Keyword(s):  
Original Composition ◽  
Cultural Heritage ◽  
Analysis Of Variance ◽  
Descriptive Statistics ◽  
Economic Potential ◽  
Tukey Test ◽  
Dominant Feature ◽  
Distribution State ◽  
The Times ◽  
Potential Use

Historical parks, as an inseparable element of manors and landowners’ palaces, constitute a valuable cultural heritage, commemorating the times of the Polish nobility. From among the 16,000 manor houses existing before 1939, only 3433 objects remained, including 1965 of them are residential parks without the dominant feature in the form of a building. Numerous studies and activities are carried out to protect, restore, maintain and adapt these facilities to current needs. They are general, often theoretical, or individual concern objects, or only mansions or palaces, excluding parks, which makes it difficult to assess the problem objectively. The aim of this study is a comprehensive assessment of the distribution (in terms of spatial, social and administrative terms), the state of preservation (in terms of area size, technical, phytosanitary and original composition) and the use of the potential of historical parks in manor or palace complexes. The authors examined the distribution of these objects using relative indicators and descriptive statistics. The economic potential of the parks was explored in comparison to the facilities based on their sale offers, using the analysis of variance and the Tukey test. The results show the detailed distribution, state of preservation and problems related to the current and potential use of post-manor parks, manor and palace parks in 16 voivodeships of the country.

scholarly journals Input-use Efficiency of Irrigation Farmers in Southwest Nigeria

2020 ◽  
pp. 1-12
Author(s):  
F. M. Oluwatusin ◽  
A. O. Kolawole ◽  
O. A. Aturamu ◽  
K. A. Abdu-Raheem
Keyword(s):  
Water Use Efficiency ◽  
Technical Efficiency ◽  
Water Use ◽  
Sprinkler Irrigation ◽  
Household Size ◽  
Descriptive Statistics ◽  
Tobit Regression ◽  
Input Use ◽  
Southwest Nigeria ◽  
Use Efficiency

This study estimated the technical and water-use efficiency of irrigation farmers in Southwest Nigeria. A multistage sampling procedure was employed to interview one hundred and eighty-five irrigation farmers. Descriptive statistics, Data Envelopment Analysis Program (DEAP) and Tobit regression model were used to describe and analyze the determinants of inefficiency among irrigation farmers. The result of the descriptive statistics showed that there were more male farmers (82.2%) with a mean household size of 3.7. The mean area of irrigated land was 1.29ha. with about 84 percent of farmers cultivating on rented land. The average income from irrigation farming was N 38,650.27 per month. The sprinkler irrigation (Centre Pivot) was used by 85.4% of the farmers. The water fee for farmers was N 10,000 and the average cost of diesel for irrigating their farmland was estimated to be N 34,400 per production. The variation in input use and the output produced is considerably large. The DEAP results showed that on average, the farmers achieved only 79% Constant Return to Scale (CRS) technical efficiency, 85% Variable Return to Scale (VRS) technical efficiency and 22% water use efficiency. The Tobit regression results showed that farmers’ characteristics like age (0.008), household size (0.048), area of land irrigated (0.000), income (0.075) and drip irrigation method (0.041) were significant under CRS, whereas gender, education, experience, labour and sprinkler irrigation method were not significant. Under VRS model, significant variables includes age (0.032), gender (0.003), education (0.080), experience (0.059) and area of land irrigated (0.000), while gender (0.004), household size (0.086), education (0.027), experience (0.045), area of land irrigated (0.000) and labour (0.089) were significant for sub-vector VRS. It appears that farmers have little incentives to use water in an efficient way. In this sense, a public-private partnership could trigger better management of irrigation facilities and efficient water use among farmers.

scholarly journals Qualitative Analysis of the Student Industrial Work Experience Scheme (SIWES) in Tertiary Institutions in Ogun State, Nigeria

2020 ◽  
Vol 10 (4) ◽  
pp. 187
Author(s):  
Dare O. Omonijo ◽  
Michael C. Anyaegbunam ◽  
Samuel I. Ejoh ◽  
Joe-Akunne Chiamaka Ogechukwu
Keyword(s):  
Work Experience ◽  
Sampling Technique ◽  
The State ◽  
Descriptive Statistics ◽  
Tertiary Institutions ◽  
Succession Plan ◽  
Higher Education Systems ◽  
Ogun State ◽  
Southwest Nigeria ◽  
Descriptive Method

This study was carried out to appraise SIWES in sixteen (16) tertiary institutions in Ogun State, Southwest Nigeria using descriptive method. Among other things, it investigated the percentage of SIWES unit in tertiary institutions in the state that has: (i) a structure; (ii) budget; (iii) coordinators’ tenure of office; and (v) a succession plan for coordinators. The study engaged a purposive sampling technique to select one participant from each institution and used descriptive statistics to analyze the data. These include frequency distribution, percentage and ranking. The study among other things concluded that 13(81.3%) tertiary institutions had SIWES structure while 03(19.7%) did not have; 5(31.2%) tertiary institutions had SIWES budget while the majority-11(68.8%) did not have; 5(31.2%) tertiary institutions had SIWES coordinators tenure of office while the majority-11(68.8%) did not have. The study also concluded that no institution (0%) had a succession plan for SIWES coordinators. Based on its findings, recommendations are made to improve the SIWES unit in higher education systems in the state.

scholarly journals Facilitation Matters: Instructor Perception of Helpfulness of Facilitation Strategies in Online Courses

2020 ◽  
Vol 24 (1) ◽  
Author(s):  
Florence Martin ◽  
Chuang Wang ◽  
Ayesha Sadaf
Keyword(s):  
Analysis Of Variance ◽  
Online Courses ◽  
Descriptive Statistics ◽  
Online Course ◽  
Delivery Method ◽  
Timely Feedback ◽  
Instructor Presence ◽  
Timely Response ◽  
Group Projects

Online course facilitation is critical to the success of online courses. Instructors use various facilitation strategies in online courses to engage students. One hundred instructors were surveyed on their perception of helpfulness of twelve different facilitation strategies used in online courses to enhance instructor presence, instructor connection, engagement and learning. Instructors’ timely response to questions and instructors’ timely feedback on assignments/projects were rated the highest in three of four constructs (instructor presence, engagement and learning). For instructor connection, ability to contact the instructor in multiple ways was rated the highest. Interactive visual syllabi of the course was rated the lowest in all four constructs. In the open-ended comments, group projects and synchronous sessions were rated helpful. Descriptive statistics for each of the construct by gender, delivery method, course level taught are presented. Significant differences were found between gender but analysis of variance failed to detect differences between primary delivery method or course level taught.

scholarly journals Tracking Liability – Traceability and the Farmer

2015 ◽  
Author(s):  
Patricia Farnese
Keyword(s):  
Economic Loss ◽  
Due Diligence ◽  
Reasonable Care ◽  
Pure Economic Loss ◽  
Regulatory Offence

Many farmers are reluctant to enter into traceability programs, which would create a record of the source and movement of raw farm products. Farmers are concerned that these programs could make them more vulnerable to regulatory offence prosecution and negligence lawsuits, as lite protection vulnerable afforded by anonymity is lost. However, participating in a traceability program may assist a farmer in protection establishing due diligence and reasonable care. Canadian jurisprudence also suggests that it will likely be difficult to overcome the causation stage of a negligence claim and ultimately prove a farmer's liability. Moreover, farmers will also benefit from the restrictive treatment of pure economic loss claims Canadian courts. Traceability programs would therefore prove to be more positive than negative for Canadian farmers. 

scholarly journals Sustainability of Serbian Villages in COVID-19 Pandemic Conditions

2022 ◽  
Vol 14 (2) ◽  
pp. 703
Author(s):  
Tamara Lukić ◽  
Tatjana Pivac ◽  
Milica Solarević ◽  
Ivana Blešić ◽  
Jelena Živković ◽  
...  
Keyword(s):  
Analysis Of Variance ◽  
Environmental Sustainability ◽  
Rural Areas ◽  
Demographic Characteristics ◽  
Descriptive Statistics ◽  
Social Characteristics ◽  
Negative Consequences ◽  
Rural Villages ◽  
The Subject ◽  
Structured Questionnaire

The subject of this paper is to determine how the COVID-19 virus pandemic affected the situation in Serbian villages. The task of the paper is to show the positive and negative consequences that resulted from the pandemic. This would indicate that some of them may represent a new idea, a chance, or would work in favor of the sustainability of the villages of Serbia. In support of objectivity, research was carried out among the population that inhabits the rural areas of Serbia. It examined the extent to which internationally recognized phenomena and consequences of the COVID-19 virus pandemic were present in the study area and considered the nature of their impact on sustainability. The results of the semi-structured questionnaire were processed using descriptive statistics, t-test, and analysis of variance (ANOVA). Respondents contributed to the conception of possible solutions with their comments. The obtained differences in the answers resulted from different socio-demographic characteristics of the respondents, but also from the fact that the villages of Serbia differ in natural and social characteristics. Respondents’ responses are in favor of economic and sociodemographic sustainability, but they do not think in terms of environmental sustainability. The paper reveals several development opportunities, which complement each other and contribute to different methods for sustainability of rural villages in Serbia.

Enhancing the Job Satisfaction Level through Dimensions of Employee Engagement: An Empirical Study on Private Sector Bank Managers

2015 ◽  
Vol 7 (1) ◽  
Author(s):  
Poornima Tejpal
Keyword(s):  
Job Satisfaction ◽  
Private Sector ◽  
Employee Engagement ◽  
Employee Retention ◽  
Banking Sector ◽  
Well Being ◽  
Descriptive Statistics ◽  
Satisfaction Level ◽  
Bank Managers ◽  
Private Banking

The purpose of the study is to analyze how the of job satisfaction level can be enhanced through employee engagement and its dimensions namely, vigour, dedication and absorption. Augmenting the job satisfaction levels can increase the employee retention in organizations. Research has proved that engaged employees can act as competitive advantage for organizations and creates quality workforce that is fully committed. The study was administered on 96 Managers who were representatives of 4 private sector banks in Delhi/NCR. Variables in the study were assessed using validated instruments. Descriptive Statistics, Correlation and Regression were used for data analysis. Indian private banking sector has undergone incredible change in the last few decades. Due to enormously competitive scenario, it is relevant to note that banks need to distinguish themselves from each other. Enough research has been on the concept of employee engagement and its vitality to employees well-being, but there is limited research on employee engagement dimensions and relation between job satisfaction. The current research is imperative in providing insights into relation between employee engagement dimensions and its impact on job satisfaction levels.

Exploring playfulness levels of young athletes doing individual and team sports

2021 ◽  
Vol 9 (3) ◽  
pp. 817-824
Author(s):  
Merve Uca ◽  
Keyword(s):  
Data Analysis ◽  
Data Collection ◽  
Analysis Of Variance ◽  
Team Sports ◽  
Descriptive Statistics ◽  
Social Adaptation ◽  
Data Collection Tool ◽  
Young Athletes ◽  
Correlational Design ◽  
The Social

The present research aimed to identify and compare playfulness levels of individuals aged 10-14 years engaging in individual and team sports. The sample consisted of 356 participants. We employed a correlational design and used the “Playfulness Scale for 10-14-years-old Children” developed by Hazar as the data collection tool. In data analysis, we utilized descriptive statistics, Independent Samples T-test, One-Way Analysis of Variance (ANOVA), and Tukey HSD and LSD tests for within-group comparisons. We computed the internal consistency coefficient of the scale to be .84. The results suggested that all participants showed high playfulness levels (97.26 ± 16.02) and got the highest scores on the “Social Adaptation” sub-scale (40.50 ± 6.67) while obtaining the lowest scores on the “Game Passion” sub-scale (21.02 ± 7.00). Overall, we determined that the participants significantly differed in playfulness by age and branch, but it was not the case by gender.

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