scholarly journals Does forensic audit influence fraud control? Evidence from Nigerian deposit money banks

2020 ◽  
Vol 15 (2) ◽  
pp. 214-229
Author(s):  
Kehinde Adesina ◽  
Olayinka Erin ◽  
Opeyemi Ajetunmobi ◽  
Simon Ilogho ◽  
Osariemen Asiriuwa
Keyword(s):  
Least Squares ◽  
Internal Control ◽  
Banking Sector ◽  
Survey Design ◽  
Ordinary Least Squares ◽  
Training And Development ◽  
Primary Data ◽  
Regulatory Agencies ◽  
Development Programs ◽  
Structured Questionnaire

This study examines the importance of the application of forensic audit in controlling financial frauds that ravage or threaten the soundness and business continuity of Deposit Money Banks (DMBs) in Nigeria. The study used survey design methods, and the primary data were obtained through the administration of structured questionnaire covering seventeen (17) banks out of twenty-two (22) Deposit Money Banks (DMBs) operating in the country, which is 77.3%. In this study, the Ordinary Least Squares (OLS) method was used to analyze and test hypotheses, and the findings showed that the involvement of qualified and experienced forensic auditors would not only contribute to the amelioration of financial frauds in DMBs, but would also lead to much-needed sanity in the banking sector of Nigeria. The study recommends that regulatory agencies, within the limits prescribed by law, mandate all the banks to create a special forensic department, managed by a professional forensic auditor, which will develop and constantly implement effective and efficient internal control, timely prosecution of fraudsters by considering them to be criminals and as a deterrent to others, and work out adequate training and development programs for their staff, especially in fraud control, in order to reduce the number of fraud cases in Nigerian banks.

Application Of Technology Acceptance Model Of Unified Payment Interface Services Adoption In Mysuru City: An Exploratory Study

2019 ◽  
Vol 118 (6) ◽  
pp. 25-35
Author(s):  
Vinay S
Keyword(s):  
Technology Acceptance ◽  
Technology Acceptance Model ◽  
Structural Equation ◽  
Banking Sector ◽  
Primary Data ◽  
Equation Modeling ◽  
Security Issues ◽  
Acceptance Model ◽  
Structured Questionnaire

Continuous development of technological innovations especially in the banking sector have stirred competition which has changed the way businesses operate resulting in the introduction of Unified Interface Payment (UPI) services. This study was conducted in order to analyse the adoption of UPI services through Technology Acceptance Model (TAM) in Mysuru. Objectives of study were framed to determine the demographic factors that influence the practices of UPI by the customers, to examine the role of banks in integrating UPI services and products and to assess the various security issues affecting the usage of UPI services by Mysuru customers. Based on these objectives a structured questionnaire was prepared and primary data was collected from 165 respondents. Data was analysed making use of SPSS and other models namely Structural Equation Modeling with Analysis of Moment Structures (AMOS) Software. Finally the researchers identifies that there is a need for convergence of customer’s preference for safe and easy banking transactions. This study revealed that the customer’s model have to be well integrated for progress in UPI operations.

How supplier knowledge impacts on organizational capabilities and willingness

2018 ◽  
Vol 48 (1) ◽  
pp. 140-158
Author(s):  
Peyman Akhavan ◽  
Ali Shahabipour ◽  
Reza Hosnavi
Keyword(s):  
Partial Least Square ◽  
Least Square ◽  
Organizational Capabilities ◽  
Matrix Analysis ◽  
Knowledge Flow ◽  
Primary Data ◽  
Development Programs ◽  
Content Type ◽  
Performance Matrix ◽  
Structured Questionnaire

Purpose The purpose of this paper is to conduct a survey on the knowledge for supplier correlation with their capabilities and willingness as segmentation criteria. There are many contexts for sharing knowledge. What are more beneficial contexts? Design/methodology/approach After developing the research hypothesis, a structured questionnaire was adopted to gather primary data from suppliers. The draft questionnaire was sent to five academic and industry experts to comment on the content. Received feedback was used to change the layout of the questionnaire. Instead of the traditional partial least squares, the state-of- art consistent partial least square technique was put into practice. Findings By definition, knowledge for supplier has a large impact on supplier capabilities. The Important-Performance Matrix Analysis (IPMA) prioritizes the indicators and suggests to focus on knowledge sharing about manufacturing processes, development expertise and marketing expertise. Results showed that supplier willingness for sharing confidential knowledge and longtime relationship depends on development programs. Practical implications Having a communication mechanism for each of the partnerships’ specific contexts was suggested to maximize the knowledge flow. Originality/value For maximizing the knowledge flow and studying the effect on the segmentation criteria such as capability and willingness, the main contribution of the paper is to survey the supplier knowledge in depth. The IPMA was implemented to highlight the indicators.

scholarly journals Determinants of Credit Risk in the Banking Sector of Ghana: A Panel Co-integration Approach

2020 ◽  
Vol 5 (4) ◽  
Author(s):  
Thomas Appiah ◽  
Frank Bisiw
Keyword(s):  
Credit Risk ◽  
Least Squares ◽  
Banking Sector ◽  
Ordinary Least Squares ◽  
Capital Adequacy ◽  
High Rate ◽  
Long Run ◽  
Integration Techniques ◽  
The Government ◽  
The Impact

The economic development of any nation hinges on the health of its financial system. In recent years, the health of the Ghanaian Banking sector has been affected severely as a result of high levels of non-performing loans (NPLs), which has been identified as a major threat to the overall profitability and survival of banks. To minimize the impact of NPLs on the financial sector, key stakeholders such as the government, bank officials and regulators are working hard in that regard. However, any policy response aimed at dealing with the high rate of non-performing loans first requires the understanding of the underlying determinants of NPLs. Against this backdrop, this paper apply panel co-integration techniques to investigate the determinants of credit risk (NPLs) in the banking sector of Ghana.  We use NPL as a proxy to measure credit risk and assess how it is influenced by macroeconomic and bank-specific factors. A balanced panel data of 16 universal banks in Ghana from 2010 to 2016 has been analyzed using Panel co-integration techniques such as Fully Modified Ordinary Least Squares (FMOLS) and Dynamic Ordinary Least Squares (DOLS). Our result shows that growth in the economy, measured by Gross Domestic Product (GDP) has significant influence on the NPLs of banks in the long-run. The results further revealed that capital adequacy, profitability and liquidity of banks are significant predictors of NPLs. However, our results suggest that bank size, inflation and interest rate have statistically insignificant influence on the NPLs of Ghanaian banks. The study recommend, among others, that whereas it is important for government and policymakers to work to improve macroeconomic outcomes, banks should also improve their capital adequacy, profitability, and efficiency position as these bank-specific interventions could significantly improve credit quality and minimize NPLs.

scholarly journals The Development of an Ordinary Least Squares Parametric Model to Estimate the Cost Per Flying Hour of ‘Unknown’ Aircraft Types and a Comparative Application †

Aerospace ◽  
2018 ◽  
Vol 5 (4) ◽  
pp. 104 ◽  
Author(s):  
Ilias Lappas ◽  
Michail Bozoudis
Keyword(s):  
Least Squares ◽  
Large Scale ◽  
Ordinary Least Squares ◽  
Parametric Model ◽  
Development Programs ◽  
Cost Estimating ◽  
Life Cycle Stages ◽  
Wide Range ◽  
High Level ◽  
The Cost

The development of a parametric model for the variable portion of the Cost Per Flying Hour (CPFH) of an ‘unknown’ aircraft platform and its application to diverse types of fixed and rotary wing aircraft development programs (F-35A, Su-57, Dassault Rafale, T-X candidates, AW189, Airbus RACER among others) is presented. The novelty of this paper lies in the utilization of a diverse sample of aircraft types, aiming to obtain a ‘universal’ Cost Estimating Relationship (CER) applicable to a wide range of platforms. Moreover, the model does not produce absolute cost figures but rather analogy ratios versus the F-16’s CPFH, broadening the model’s applicability. The model will enable an analyst to carry out timely and reliable Operational and Support (O&S) cost estimates for a wide range of ‘unknown’ aircraft platforms at their early stages of conceptual design, despite the lack of actual data from the utilization and support life cycle stages. The statistical analysis is based on Ordinary Least Squares (OLS) regression, conducted with R software (v5.3.1, released on 2 July 2018). The model’s output is validated against officially published CPFH data of several existing ‘mature’ aircraft platforms, including one of the most prolific fighter jet types all over the world, the F-16C/D, which is also used as a reference to compare CPFH estimates of various next generation aircraft platforms. Actual CPFH data of the Hellenic Air Force (HAF) have been used to develop the parametric model, the application of which is expected to significantly inform high level decision making regarding aircraft procurement, budgeting and future force structure planning, including decisions related to large scale aircraft modifications and upgrades.

scholarly journals Impact of Improved Cassava Technology Adoption on Farmers Output in Benue State, Nigeria

2019 ◽  
pp. 1-10
Author(s):  
Juliet Ogadinma Onyemma ◽  
Mark Tokula ◽  
Koko Michael Tertsea ◽  
Nwafor Solomon Chimela
Keyword(s):  
Regression Model ◽  
Survey Design ◽  
Simple Random Sampling ◽  
Well Being ◽  
Multiple Regression Model ◽  
Primary Data ◽  
Home Food ◽  
Extension Agencies ◽  
The Impact ◽  
Structured Questionnaire

Aims: The aim of the study was to ascertain the impact of the adoption of improved cassava technology on the output of farmers in Benue state, Nigeria. Study Design: The study used Survey design. Place and Duration of Study: The study was carried out in Benue State, between November 2018 and May 2019. Methodology: Cluster and simple random sampling techniques were used to select 366 respondents for the study. Primary data were collected using Semi-structured questionnaire. Objective 1 was achieved using descriptive statistics such as percentages, frequencies and means while Objective 2 was achieved using multiple regression model. Results: The findings showed that the adoption of improved cassava technologies influenced the farmers in a number of ways which included increased farmers income (56%:  2.10), acquired new skills (75%:); increased output (76%: ); expanded production (67%: ); ensured more food at home (food security) ( 85%: ); and increased well being of adopters (80%: ). The result also revealed that improved cassava technologies adoption have significant impact on farmers output in Benue State was accepted. This was indicated by F-stat value of 33.42 and F-probe value of 0.000 of less than 0.05, indicating that the estimated regression model adopted in this study was statistically significant at 1%. The R2 value of 0.75 implied that 75% of dependent variable (farmers output) was explained by the independent variables (TSM0505, TSM0581, TSM0572, TMS011368, TMS961632, TMS920326 TME 419, NR8082). Conclusion: Thus it was concluded that improved cassava technologies adoption have significant impact on farmers output in Benue State The study thus recommend that Extension agencies should ensure that improved cassava technologies are accessible by farmers and that farmers acquire the necessary knowledge and skills in using such technologies. This will ensure high adoption and high impact as well.

scholarly journals ORGANIZATIONAL CLIMATE AND EMPLOYEE COMMITMENT IN NIGERIAN DEPOSIT MONEY BANKS

2021 ◽  
Vol 2 (1) ◽  
pp. 33-44
Author(s):  
Mariam Ahuoiza AHMED
Keyword(s):  
Organizational Climate ◽  
Employee Engagement ◽  
Banking Sector ◽  
Collaborative Work ◽  
Employee Commitment ◽  
Primary Data ◽  
Organisational Commitment ◽  
Open Communication ◽  
Nigerian Banking ◽  
Structured Questionnaire

The study was motivated by the problem of high employee turnover rate in the Nigerian banking industry. The study sought therefore, to assess the effect of organizational climate on employee commitment in the Nigerian Banking sector. The study was restricted to employees of Nigerian Banks in the Abuja regional offices. The study adopted the survey research design, primary data was used for the study and collected electronically through a structured questionnaire coded into Google forms. Regression technique was used to analyze the data collected. From a purposively selected sample of 384 respondents. The study found that organisational commitment has a positive and significant effect on employee commitment in the Nigerian banking sector and recommends that collaborative work climate, open communication channels across the firm, and employee engagement in decision making in order to boost commitment of the employees in the organization.

scholarly journals BENEFITS OF TRAINING AND DEVELOPMENT PROGRAM ON EMPLOYEES’ PERFORMANCE: A STUDY WITH SPECIAL REFERENCE TO BANKING SECTOR IN BANGLADESH

2020 ◽  
Vol 5 (12) ◽  
pp. 77-88
Author(s):  
Dr. Dhanonjoy Kumar ◽  
Humaira Siddika
Keyword(s):  
Random Sampling ◽  
Banking Sector ◽  
Development Program ◽  
Employee Training ◽  
Training And Development ◽  
Stratified Random Sampling ◽  
Relative Importance ◽  
Bank Employees ◽  
Structured Questionnaire ◽  
Do So

Training and development is incredibly vital for ensuring effectiveness of the employees in an organization. The organizations have stretched understood so as to their most precious asset is their human capital where many are convinced for the large investments in employee training and development. This study aims to investigate the significance of training along with development program and its benefits to employees and organization. It focuses on the relative importance of training and development program and their impact on the overall organizational success. To do so, 50 bank employees from Agrani Bank Limited (ABL) have been interviewed through a structured questionnaire. The sample has taken from the Kushtia and Jhenaidah district followed by stratified random sampling. The study has found that training and development program increase the skill, ability and intellectuality of the bank employees. The study also has proposed some suggestions related with the present field.

scholarly journals ATTITUDES OF SHOP FLOOR EMPLOYEES TOWARD WOMEN MANAGERS IN FUEL DEPOTS: A CASE OF THE FUEL DEPOTS IN LUBUMBASHI, DEMOCRATIC REPUBLIC OF THE CONGO

2014 ◽  
Vol 9 (3) ◽  
pp. 206-212
Author(s):  
Stephen N. M. Nzuve ◽  
Solomon Chepsongol Kelwon
Keyword(s):  
Women Managers ◽  
Democratic Republic ◽  
Survey Design ◽  
Negative Attitude ◽  
Primary Data ◽  
Shop Floor ◽  
Work Place ◽  
Republic Of The Congo ◽  
Descriptive Survey ◽  
Structured Questionnaire

The International Labour Organization and all organizations of human rights advocate against any form of negative attitude in employment based on gender, its terms, promotion and relations. Shop floor employees play a very important role in the daily advancement and profitability of an organisation. The purpose of this study was to establish the attitude of shop floor employees toward women managers in fuel depots in Lubumbashi, Democratic Republic of the Congo. The study adopted a descriptive survey design with the population consisting of one hundred and ninety three (193) shop floor employees. A semi structured questionnaire was used to collect primary data. In total one hundred and twenty one (121) shop floor employees responded yielding a response rate of sixty three percent (63%). The findings of this study indicate that a negative attitude toward woman managers is prevalent in the Fuel Depots of Lubumbashi, Democratic Republic of the Congo. At the fuel depots, the number of women working was less than a third of the males. In spite of this, women managers are rated higher in management qualities and are considered to be more honest, diligent, compassionate, creative and intelligent when compared to their male counterparts. The study recommends a culture change among employees in fuel depots in Lubumbashi in order to enable them perceive women as equal partners at the work place. Key words: attitude, gender, shop floor employees, discrimination, work place safety and fuel depot.

scholarly journals TRAINING AND DEVELOPMENT IMPACT ON EMPLOYEES PERFORMANCE: A STUDY OF GOVERNMENT COLLEGES OF HYDERABAD-PAKISTAN

2019 ◽  
Vol 2 (1) ◽  
pp. 129-136
Author(s):  
Syed Nadeem Juman Shah
Keyword(s):  
Data Collection ◽  
Positive Impact ◽  
Training And Development ◽  
Primary Data ◽  
Development Programs ◽  
Senior Staff ◽  
Organizational Issues ◽  
Descriptive Information ◽  
The Government

This study explored the “Training and development impact on employee's performance: a case study of government colleges”. The main aim of the study was to find out the government colleges training and development programs in Hyderabad, Pakistan.110 samples were used through primary data collection from senior-staff of colleges. Self administered questionnaires were used and all collected data were analyzed through SPSS 23v software with help of demographical and descriptive information. This research is relevant to organizational issues, which shows lack of management's supports to trainings and developments programs. Results provide significant and positive impact on employee's performance through trainings and developments in the government colleges of Hyderabad, Pakistan. This research recommends the colleges of government's orders into doing well. Government's college of Hyderabad-Pakistan, all Organizational Headd departments were engaged there in training and development. These trainings and development built employee's strengthen and potential of employee's competency.

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