scholarly journals Forensic Investigation Into Petroleum Products Consumption, Subsidisation and Fiscal Spending in Nigeria by C. E. Alozie (PhD)

Author(s):  
Christopher Enyioma Alozie

Abstract This paper analytically investigated petroleum products procurement, volume of consumption, fiscal expenditure on consumption subsidies, the utilisation of domestic crude-oil allocations in local refining production in satisfying consumption, discipline in the approved subsidy expenditure budget. Ex-post ‘facto’ materials were employed. Numerical descriptive statistics on volume of locally produced-supplied to imported products volume ratios, budget deviation indexing for fiscal discipline; simulated ‘produce or import simulation of prior fiscal expenditures. Results indicate that local refining output of petroleum products were partly the major root cause of insufficient source of supply of products procurements which in turn compelled Nigeria to be reliant on importation in satisfying consumption requirements. Domestic crude allocation utilisation for refining production indicates that only about 33 percent of average aggregate expected minimum refined petroleum products yields of average aggregate volume consumption requirements were recorded. Budget discipline is lacking. Gross undersupply of electricity induced constant rise in the consumption of petroleum products. The paper concludes that lack of proper routine maintenance of extant local refineries, production inefficiencies as well as grossly mismanagement of the daily domestic crude-oil allocations were primarily responsible for the huge fiscal subsidies expenditure. Nigeria’s indulgence in fuels importation and negligence of local refineries is tantamount to creating employment in those other refined fuels producing countries and escalating unemployment in Nigeria. T Fiscal spending on subsidies would have funded proper routine TAM and build four new refineries which is financing option that ought to have guaranteed ‘pareto optimality’ in the economy.

Author(s):  
Nwaorgu, Innocent Augustine ◽  
O. Odesa, Jeff ◽  
N. Nzoegbu, Jennifer

This study evaluates the effect of director’s tunnelling on asset utilization of companies in consumer goods sector in Nigeria using a panel data collected from annual financial report of thirty listed consumer goods firm in Nigeria between 2011 and 2016. The study was based on ex-post-facto research design and the data collected were analysed using descriptive statistics, correlation analysis and multiple regression. The study finds that the director’s pay and equity holding varies widely among consumer goods firms. Chairman’s pay and director’s equity holding have a statistically significant effect on asset utilization at 5% level. While the director’s pay policy has no statistically significant effect on asset utilization. The finding shows pay, chairman’s pay and director’s equity holding are three major avenues used for tunnelling as they have a significant effect on tunnelling. The study recommends that policymaker should formulate a policy that will reduce the tunnelling tendency of directors and board chairman.


2021 ◽  
Vol 2 (1) ◽  
pp. 42-49
Author(s):  
Frank M. Attah ◽  
Thomas A. Omang ◽  
Mary U. Ojong-Ejoh ◽  
Hussein Botchway

This study attempts to provide valuable data on the impact of the National N-Power scheme on youth employment in Bekwara Local Government Area of Cross River state. The ex post facto research design was adopted in collecting data from 398 samples from a population of 632 beneficiaries of the scheme using a self-structured questionnaire. The convenience sampling technique was used in selecting the samples from the study area. Data collected from the field was analyzed using inferential and descriptive statistics. The descriptive statistics include frequency distribution, charts, simple per centages, means and standard deviation. The result from the descriptive statistics was then subjected to parametric statistics at 0.05 confidence level. Out of the 398-instrument distributed, only 389 was returned and used for analysis. from the analysis, it was discovered that nearly all the respondents (96.92%) were unemployed before becoming beneficiaries of the N-Power Scheme. It was also discovered that out of all the programs registered under the scheme, only three programs had beneficiaries in Bekwara, these were N-Teach, N-Agro and N-Health. From the analysis carried out using lineal regression, it was discovered that there is a significant relationship between N-Power and Employment Creation. Based on these findings the study recommends amongst others that there is a need for an increase in the number of beneficiaries of the Scheme in the Local Government Area.


2015 ◽  
Vol 2 (2) ◽  
pp. 203
Author(s):  
Rinelsa R. Husaen ◽  
Sugito Sugito

Penelitian ini bertujuan untuk mengetahui pengaruh: (1) motivasi kerja pendidik terhadap pengelolaan kelas; (2) pengalaman mengajar pendidik terhadap pengelolaan kelas; (3) kepemimpinan pengelola terhadap pengelolaan kelas; (4) fasilitas kelas terhadap pengelolaan kelas; dan (5) pengaruh motivasi kerja pendidik, pengalaman mengajar pendidik, kepemimpinan pengelola, dan fasilitas kelas secara bersama-sama terhadap pengelolaan kelas kelompok bermain. Penelitian ini menggunakan pendekatan kuantitatif dengan metode ex post facto. Sampel dalam penelitian ini berjumlah 93 orang. Instrumen yang digunakan dalam penelitian ini adalah kuesioner. Analisis data dilakukan dengan teknik statistik deskriptif dan analisis regresi. Hasil analisis regresi menunjukkan bahwa (1) tidak ada pengaruh dari motivasi kerja pendidik terhadap pengelolaan kelas kelompok bermain (P(α)= 0,375>0,05), (2) tidak ada pengaruh dari pengalaman mengajar pendidik terhadap pengelolaan kelas (P(α)= 0,325>0,05), (3) tidak ada pengaruh dari kepemimpinan pengelola terhadap pengelolaan kelas (P(α)= 0,474>0,05), (4) tidak ada pengaruh dari fasilitas kelas terhadap pengelolaan kelas (P(α)= 0,303>0,05), dan (5) tidak ada pengaruh dari motivasi kerja pendidik, pengalaman mengajar pendidik, kepemimpinan pengelola, dan fasilitas kelas secara bersama-sama terhadap pengelolaan kelas kelompok bermain (Rxyganda = 0,086) (P(α)= 0,165>0,05).Kata Kunci: pengelolaan kelas, motivasi mengajar pendidik, pengalaman mengajar pendidik, kepemimpinan pengelola, fasilitas kelas Factors Influencing the Effectiveness of Play Group Classroom Management in YogyakartaAbstractThis study aims to determine the effect of: (1) educators’ work motivation on classroom management; (2) educators’ teaching experience on classroom management; (3) principal’s leadership on classroom management; (4) classroom facilities on classroom management; and (5) educators’ work motivation, educators’ teaching experience, principal’s leadership, and classroom facilities on classroom management. This study uses a quantitative approach to the ex post facto method. The study sample size of 93 people. The instrument used in this study was a questionnaire. The data were presented by using descriptive statistics and regression analysis. Meanwhile, regression analysis shows that (1) there is no significant effect of educators’ work motivation on classroom management (P(α)= 0.375>0.05), (2) there is no significant effect of educators’ teaching experience on classroom management (P(α)= 0.325>0.05), (3) there is no significant effect of principal’s leadership on classroom management (P(α)= 0.474>0.05), (4) there is no significant effect of classroom facilities on classroom management (P(α)= 0.303>0.05), and (5) there is no significant effect of educators’ work motivation, educators’ teaching experience, principal’s leadership, and classroom facilities on the playgroup classroom management (Rxy = 0.086) (P(α)= 0.165>0.05). Keywords: classroom management, educators’ work motivation, educators teaching experience, principal’s leadership, classroom facilities


2018 ◽  
Vol 8 (3) ◽  
pp. 87-92
Author(s):  
Victor F. Peretomode ◽  
Stella O. Bello

Abstract The study investigates the level of teachers’ overall commitment and the level of commitment in each of the three dimensions of organizational commitment. This study which adopts the ex-post facto research design uses descriptive statistics to analyze the data. The findings reveal that the overall level of teachers’ commitment to official duties is very high and also high across each of the three dimensions of organizational commitment. It, however, recommends that government should provide funds for training and retraining of teachers so as to meet the challenges of the on-going economic and social reforms in this time of dwindling State and national resources in order to sustain and possibly improve upon this high level of commitment among the teachers to their duties and to the schools.


Author(s):  
Kalu, UKo Kalu ◽  
Anyanwaokoro, Mike

This study sought to examine the effects of Exchange Rate on the International Trade in a Mono-Product Economy: Nigeria’s experience 1986–2018 Nigeria has a large population and as a nation, she imports virtually everything including toilet tissues and toothpicks. In fact, in some quarters, the consumption of imported goods has become a status symbol. With few functional manufacturing firms, her major foreign Exchange earner being Crude Oil accounting for over 70% of her foreign exchange earnings has suffered consistent price decreases and even showing no signs of recovery. Holding to her inability to process sufficient quantities of the Crude for local consumption, a large chunk of the foreign Exchange earned is spent in importing processed Petroleum Products from other Countries. Furthermore, the Citizens’ uncontrollable and insatiable appetite for imported goods(ranging from food to fodder, to electronics, Ceramics and all sorts of building materials including raw materials, to automobiles and worst of it all Medical Tourism) including so many ostentatious items has put further strain on her foreign exchange and by implication the Exchange Rate of the Naira. Ex post facto method was adopted In order to test the hypothesis, the researcher adopted Augmented Dickey Fuller, Vector Error Correction Model and co-integration tests. Adopting a VECM and Co-integration framework with particular focus on the Nigerian economy, the following findings were made: Nigerian Economy shared a long run co-integrating relationship with the studied international trade related variables, Nigerian economy adjusts at 81% to the shocks and dynamics of the exchange rate and its correlates and a causal relationship exists between export and exchange rate and all the studied variables in the block exogeneity form. It was recommended that: CBN should continue with the reduced Exchange Rate on Agriculture and other Manufacturing activities as this is capable of increasing Investment which will result in increased Foreign Exchange earnings through export of Agricultural products and even other made –in-Nigeria products, Firms should be licensed to build refineries for processing of Our Crude Oil, this will make refined petroleum Products available, and affordable thereby eliminating the endemic fraud embedded in subsidy payments. Provision of adequate infrastructure in the Country especially in the areas of Power and Medicare; this will go a long way in assisting manufacturing firms as well as reduce the cost of Medical Tourism.


2020 ◽  
Vol 1 (1) ◽  
pp. 110-117
Author(s):  
Iwan Falahudin

This study aims to determine the differences in knowledge competencies of the participants of the Diklat Pembina Keluarga Sakinah before and after learning. The research was conducted at BDK Jakarta on Monday - Saturday, 11-16 November 2019. This research approach is quantitative with the ex post facto method. Data were collected through pre-test and post-test using multiple choice questions. The study population was the participants of three classes training totaling 120 participants. The data were processed using descriptive statistics by comparing the pre-test and post-test scores. The results showed that there had been a significant increase in the knowledge competence of the training participants. It is recommended that the relevant training should be continued with a larger number of generations.


2020 ◽  
Vol 11 (6) ◽  
pp. 108
Author(s):  
Joseph U. Madugba ◽  
Egbide Ben-Caleb ◽  
Uche Tony Agburuga ◽  
David, E. Obadiaru ◽  
Wilson U. Ani ◽  
...  

Every entity operates with the entity concept, which endues management to strategize for survival. This study examined optimal tax behaviour and corporate survival with a focus in Nigeria. Ex-post-facto was adopted and data computed from annual accounts of 52 out of 198 quoted companies were used. Descriptive Statistics, test of normality, outliers, and multi-collinearity tests were carried out to establish the normality of the data. Both fixed and random effects of the generalized least square multiple regressions were conducted and the outcome of the test showed that ETR is a positive but insignificant determinant of EPS while EATS were found to be a positive and significant determinants of EPS of companies in Nigeria. The study concluded that quoted companies are yet to effectively and efficiently explore loopholes in tax laws. The study recommended that companies in Nigeria should urgently explore these loopholes and improve their performance and experts with professional skills should be engaged as not infringe tax laws.


2019 ◽  
Vol 2 (2) ◽  
pp. 117-136
Author(s):  
Rafiqa Sari

Research aims to understand a style learning and study results style and influence in the learning student learning islamic education x a state sma palopo 4. Type this study quantitative with the design ex-post facto capital with a population of 51 students with the sample is covering sampling.Data drawn through the survey data processed by analysis descriptive statistics and statistics inferential.The research results show that study visual style, auditory, students and a kinesthetic having influence in the the highest student learning study visual style of 13,2 %.Religious education study results people in the 28 people and frequency the 55 % the percentage.And influence the style of student learning islamic education in the learning supported by r2 ( r square) of 0,360 or 36 % style learning in the learning student effect for  islamic education.


2019 ◽  
Vol 17 (2) ◽  
pp. 57-64
Author(s):  
João Luís Coletto da Silva ◽  
Leticia Borfe

Objetivo: Investigar as possíveis diferenças na percepção dos atletas de duas equipes participantes do campeonato promovido pela Federação Gaúcha de Basquete (FGB), em relação aos comportamentos, atitudes, condutas, fluência da comunicação e estados emocionais dos técnicos. Métodos: Foram sujeitos deste estudo 25 atletas adolescentes, na faixa etária entre 14 e 15 anos. A investigação baseou-se com delineamento ex-post-facto, de caráter descritivo comparativo, e teve como instrumento o questionário Coaching Behavior Questionnaire com perguntas objetivas em uma escala de Likert de 1 a 4. Para verificar as questões mais e menos valorizadas, estratificados, por dimensões, foi utilizada a estatística descritiva, apresentando as médias e o desvio padrão. Resultados: Fica evidente que existiram diferenças entre as filosofias dos dois clubes pesquisados, devido, principalmente, aos comportamentos e condutas apreendidas dos atletas em relação aos seus educadores. Os atletas da equipe A possuem médias superiores em relação aos atletas da equipe B. Conclusão: A percepção de uma equipe é distinta da outra, mostrando o papel fundamental que o treinador tem no seu trabalho profissional e pedagógico. ABSTRACT.  Emotional attitudes and behaviors of basketball coaches: the perception of the athletes of two FGB championship teams. Objective: To investigate the possible differences in the perception of the athletes of two teams participating in the championship promoted by the Gaucho Federation of Basketball (FGB), in relation to behaviors, attitudes, behaviors, communication fluency and emotional states of the coaches. Methods: 25 adolescents, aged 14 to 15 years, were subjects of this study. The research was based on an ex-post facto design, with a comparative descriptive character, and had as instrument the Coaching Behavior Questionnaire with objective questions on a Likert scale of 1 to 4. To verify the more and less valued, stratified issues, by means of descriptive statistics, using the means and the standard deviation. Results: It is evident that there were differences between the philosophies of the two clubs studied, mainly due to the behaviors and behaviors seized of the athletes in relation to their educators. The athletes of team A have superior means in relation to the athletes of team B. Conclusion: The perception of one team is different from the other, showing the fundamental role that the coach has in his professional and pedagogical work.


2020 ◽  
Vol 23 (2) ◽  
pp. 233
Author(s):  
Siti Aisyah ◽  
Muljono Damopolii ◽  
Sitti Mania

Abstract:This study described the effect of principals’ competencies on madrasah/school accreditation in Madrasah Tsanawiyah in Tellu Siattinge District in Bone Regency. Substitution of principals frequently occurred, having an impact on the achievement of accreditation. The principals’ competencies were managing and supervisory. Madrasah accreditation was the process of content standards, competency standards for graduates, standards for educators and educational staff, standards for facilities and infrastructure, financing standards, management standards, and procurement standards. Ex-post facto research was used to find the cause of an event. The population was 88 teachers, as well as the sample. The instrument was a questionnaire that was analyzed using descriptive statistics and inferential statistics by testing the hypothesis with the product-moment test and simple regression analysis.  The results showed that the reality of principals competencies with 86.56 of the average response rate was in the very good category with 66.9%. In the reality of madrasah accreditation, the average of respondents’ responses was 87.57, which was in the very good category with 68.2%. Furthermore, there was a positive and significant effect of principals' competencies on accreditation in Madrasah Tsanawiyah throughout Tellu Siattinge District in Bone Regency. The principals’ competencies of madrasah, which was utilized well by their leadership, provided an increase in madrasah accreditation. It was evidenced by 0.832 of the coefficient and 0.000 of the significance.Abstrak:Penelitian ini mendeskripsikan pengaruh kompetensi kepala madrasah terhadap akreditasi madrasah di Madrasah Tsanawiyah se-Kecamatan Tellu Siattinge Kabupaten Bone. Pergantian kepala madrasah sering terjadi, memberikan dampak terhadap pencapaian akreditasi madrasah. Kompetensi kepala madrasah di antaranya kompetensi manajerial dan kompetensi supervisi, sedangkan akreditasi madrasah dinilai melalui standar isi, standar proses, standar kompetensi lulusan, standar pendidik dan tenaga kependidikan, standar sarana dan prasarana, standar pembiayaan, standar pengelolaan serta standar penilaian. Penelitian ex-post facto digunakan dalam menemukan penyebab dari suatu peristiwa. Populasi penelitian adalah 88 guru sekaligus sebagai sampel. Teknik pengumpulan data dengan angket serta dianalisis dengan  statistik deksriptif dan statistik inferensial dengan pengujian hipotesis dengan uji korelasi product moment dan analisis regresi sederhana. Hasil penelitian menunjukkan bahwa Realitas kompetensi kepala madrasah dengan rata-rata tanggapan sebesar 86,56 berada pada kategori sangat baik dengan persentase sebesar 66,9%. Realitas akreditasi madrasah rata-rata tanggapan responden sebesar 87,57 berada pada kategori sangat baik dengan persenta­se sebesar 68,2%. Selanjutnya terdapat pengaruh yang positif dan signifikan kompetensi kepala madrasah terhadap akreditasi madrasah di Madrasah Tsanawiyah se-Kecamatan Tellu Siattinge Kabupaten Bone. Kompetensi kepala madrasah yang dimanfaatkan dengan baik oleh kepala madrasah dalam kepemimpinannya memberikan peningkatan terhadap pencapaian akreditasi madrasah, hal ini terbukti dengan koefisien 0,832 dan siginifikansi 0,000.


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