scholarly journals The Impact of Sales Promotions on Sales Turnover in Airlines Industry in Nigeria

2016 ◽  
Vol 8 (3) ◽  
pp. 99
Author(s):  
James A. Adeniran ◽  
Thomas K. Egwuonwu ◽  
Clara O. K. Egwuonwu
Keyword(s):  
Survey Research ◽  
Research Design ◽  
Frequency Analysis ◽  
Secondary Data ◽  
Test Methods ◽  
Future Research ◽  
Sales Promotions ◽  
Ex Post ◽  
Ex Post Facto ◽  
The Impact

<p>This study seeks to determine the impact of sales promotions on sales turnover in the airlines industry in Nigeria. Ex post facto and survey research design were adopted. Secondary data on average monthly passenger turnover covering a period of 25 years (1991-2015) were collected from the records of airport authority. A questionnaire was also administered to 450 air travellers to ascertain the extent to which sales promotions incentives stimulate them to travel by air within Nigeria. Frequency analysis, regression and t-Test methods of analysis were applied. The results show that sales promotions incentives significantly impacted sales turnover in the airlines industry; and air travellers prefer non-monetary sales promotional offers and off-line incentives to monetary and online offers. The study, therefore, recommends that the management of the airlines need to be more innovative in making promotion offers to air travellers so as to optimize the opportunity. Non-monetary and offline incentives offerings should be emphasized to meet the preference of air travellers. For future research, the study suggests that the focus can be on identifying other salient factors that motivate passengers to travel by air so as to boost industry sales.</p>

scholarly journals Father absence and sexual partner preference amongst women in Masvingo urban, Zimbabwe

2020 ◽  
Vol 10 (1) ◽  
pp. 85-94
Author(s):  
Herbert Zirima
Keyword(s):  
Sexual Partner ◽  
Sampling Strategy ◽  
Father Absence ◽  
Romantic Partner ◽  
Future Research ◽  
Cluster Sampling ◽  
Partner Preference ◽  
Ex Post ◽  
Ex Post Facto ◽  
The Impact

Father absence is a trend that has been on the surge globally and locally, and its effects can be felt in children’s lives up to adulthood. This study sought to explore how father absence mediates sexual partner preference amongst women who would have grown without their biological fathers. This was achieved by comparing the sexual partner preferences of women who grew up without fathers against those who grew up with their fathers. A quantitative approach was taken, particularly employing an ex post facto research design. A one-stage cluster sampling strategy was used to select 392 women, who participated in this study. Of the 392 participants, 168 were women who had grown up in father-absent homes, whereas the remaining 224 had grown up with a resident father. A standardised instrument, the mate preference questionnaire, was used to collect data. This study revealed that father absence influences the preference of a sexual partner, particularly the age gap with the preferred romantic partner, physical aspects of the sexual partner and values about chastity. Women who grew up in fatherless homes showed a preference for good looks and masculinity in a romantic over issues such as good financial prospect and ambitiousness and industriousness. The most preferred characteristic expressed by women who emerged from father-absent homes was that the romantic partner should be a father figure. This study recommends that voluntary organisations that promote fatherhood programs should be set up to raise awareness on the importance of fathering. Moreover, future research should explore the impact of father absence amongst married women so as to ascertain if father absence affects relationships within a marriage.   Keywords: Partner preference, father absence, romantic partner, women, relationship.

scholarly journals Real Earnings Management and Dividend Payout among Non-financial Institutions in Nigeria

2020 ◽  
pp. 39-54
Author(s):  
Peter E. Ayunku ◽  
Ekokeme, Tamaroukro Timipere
Keyword(s):  
Earnings Management ◽  
Research Design ◽  
Financial Institutions ◽  
Secondary Data ◽  
Real Earnings Management ◽  
Data Set ◽  
Dividend Payout ◽  
Banking And Finance ◽  
Ex Post ◽  
Ex Post Facto

Aims: This study seeks to evaluate the consequences of real earnings management and dividend payout among non-financial institutions in Nigeria. Study Design: The study adopted Descriptive and ex-post facto research design. Place and Duration of Study: Department of Banking and Finance, Niger Delta University, Wilberforce Island, Bayelsa State, Nigeria. The study was carried out between October 2019 and January 2020. Methodology: To this end, we made use of Descriptive and ex-post research design, secondary data set, collected from thirty five quoted non-financial institutions for the period 2015 and 2018 financial period. The data were analyzed using Descriptive Statistics, Correlation Matrix. Results: Our findings align with the agency theory which suggests that despite the fact that corporate contracting is primarily designed to align incentives between principals and agents, agency concerns are still created as a result of incompleteness and rigidities in binding of contracts, which lead to manipulation of the reporting process consequently altering shareholders returns in form of dividend payout. Conclusion: Specifically, we find that real earnings management is been modulated through expenses. The variables of abnormal production and cash flow from operations show no significant effect on dividend payout with respect to the institutions and period under review.

scholarly journals Examining Information Disclosure on Regulatory Compliance of Telecommunication Companies in Nigeria

2017 ◽  
Vol 1 (2) ◽  
pp. 29-37
Author(s):  
Sini Fave Kwaji ◽  
Ishaya John Dabari
Keyword(s):  
Information Disclosure ◽  
Secondary Data ◽  
Regulatory Compliance ◽  
Full Compliance ◽  
Partial Compliance ◽  
Ex Post ◽  
Governance Practices ◽  
Telecommunication Companies ◽  
Ex Post Facto ◽  
The Impact

This study examined the impact of information disclosure on regulatory compliance of telecommunication companies in Nigeria. The study adopted ex-post facto research design which relied on secondary data collected from the financial statements of three (3) telecommunication companies out of the eight (8) telecommunication companies for the period of 2004 to 2015. The multiple regression statistics were used to analyse the data. The results indicated that computed compliance index of telecommunication companies was partially complied (av. 75.6%) with the requirements of regulatory agencies. Furthermore, the findings revealed that mandatory information disclosure (MID) has a significant impact at 10%, this shows weak compliance by the telecommunication companies, while voluntary information disclosure (VID) has a significant impact at 5%. This means that there is partial compliance by the telecommunication companies. Thus, this study made a clarion call for the enforcement of full compliance by all the telecommunication companies operating in Nigeria. It is, therefore, recommended that National Communication Commission (NCC) should monitor the compliance with the requirements of information disclosure and pursue its objective to achieve best corporate governance practices in Nigerian telecommunication companies.

scholarly journals Effect of income diversification on the financial performance of quoted manufacturing firms in Nigeria

2020 ◽  
Vol 3 (1) ◽  
pp. 44-57
Author(s):  
Umar Gunu Suleiman ◽  
Umar Gunu
Keyword(s):  
Financial Performance ◽  
Structural Equation ◽  
Secondary Data ◽  
Manufacturing Firms ◽  
Equation Modeling ◽  
Corporate Diversification ◽  
Income Diversification ◽  
Ex Post ◽  
Ex Post Facto ◽  
The Impact

Corporate diversification is a center of research in strategic management and finance. Many firms are experiencing a decline in their traditional activities' dues to environmental challenges, including competition, inadequate infrastructural facilities, and economic instability. The study examines the effect of income diversification on the financial performance of quoted manufacturing firms in Nigeria. Specifically, it determines the impact of product income segment diversification and non-product income segment diversification on quoted manufacturing firms' financial performance in Nigerian. The study adopted an ex-post facto research design using secondary data of 42 firms from the 63 quoted manufacturing firms in Nigeria for 11 years (2007-2017) period. Structural equation modeling (SEM) is utilized for data analysis. The study found that both product income segment diversification and non-product income segment diversification significantly affect the financial performance (ROA and ROCE variables) of quoted manufacturing firms in Nigeria. The study concluded that quoted manufacturing firms' financial performance in Nigeria is significantly affected by product income segment diversification and non-product income diversification. The study recommended that manufacturing firms should strategically diversified to increase their income generation in both the product segment and non-product segment to improve their financial performance.

Analysis of the Effect of Cash Turnover on Liquidity at PT. Pekebun Nusantara VIII, Sukabumi Regency, West Java

2020 ◽  
Author(s):  
endang naryono
Keyword(s):  
Linear Regression ◽  
Correlation Coefficient ◽  
Secondary Data ◽  
Positive Influence ◽  
West Java ◽  
Financial Reports ◽  
A Value ◽  
Ex Post ◽  
Ex Post Facto

Research aims to understand gyrations cash pt .Had provided nusantara viii , liquidity to pt .Had provided nusantara viii , and to know the influence of gyrations cash on the level of liquidity to PT .Perkebunan nusantara VIII sukabumi .The methodology used is the method ex-post facto capital .This research using primary and secondary data obtained from financial reports and non financial from pt .Pekebunan nusantara viii sukabumi .To test hypotheses used linear regression and the correlation with on the spss 15.0 for windows. Based on the results of research shows that there is a positive influence between second match of cash and liquidity pt .Had provided nusantara viii sukabumi .A level of closeness ( correlation ) the second variables strong enough , are r = 0,800 with a value of a correlation coefficient r &amp; gt; 0 it means if cash second match of getting up and liquidity will increase , and vice versa . While from the results of the equation above the results linear regression simple as follows: y = 185,137 + 0,045x means value ( a ) or constant of 185,137 who have the meaning that if cash two zero ( 0 ) or not increased so level of 185,137 liquidity .The score regression ( b ) of 0,045 the show the relation in line that every 1 increase point in cash and two rate rose to 185,137 liquidity

Gender budgeting in public financial management: a literature review and research agenda

2021 ◽  
pp. 002085232110317
Author(s):  
Tobias Polzer ◽  
Isabella M Nolte ◽  
Johann Seiwald
Keyword(s):  
Literature Review ◽  
Financial Management ◽  
Secondary Data ◽  
Analytical Framework ◽  
Political Agenda ◽  
Future Research ◽  
Ex Post ◽  
Ex Ante ◽  
Need To Evaluate ◽  
Gender Budgeting

Gender budgeting calls for including a gender perspective at all levels of governmental budgetary processes. While the literature on gender budgeting is interdisciplinary and covers a wide geographical range, it remains fragmented. This study uses a literature review to examine the current discourse on gender budgeting and to elicit avenues for future research. Our review shows that studies focus either on emerging economies, such as India or South Africa, or on countries in Europe. Drawing on an analytical framework, we find that most studies scrutinize the ex ante stages of gender budgeting, whereas less is known about the concurrent and ex post stages. Moreover, because little is known about the outcome and impact of gender budgeting, governments do not know what instruments function best in different settings. Given their ex ante focus, most studies on gender budgeting often either remain descriptive or analyse secondary data. Despite scholars from different disciplines contributing to the field of gender budgeting, several ‘blank spots’ remain, particularly in public sector accounting. Points for practitioners While current gender budgeting projects tend to focus on the ex ante stage of gender budgeting, future practitioner attention needs to focus on the equally important concurrent and ex post stages, which have received less attention thus far. An increasing number of governments worldwide are implementing gender budgeting projects. Governments need to evaluate the outcome and impact of these projects in a timely fashion, aiming at reducing structural inequalities related to gender. Gender budgeting is willingly adopted in times of prosperity and stability or when the scope of projects appears manageable. To avoid negative impacts on their achievements, policy makers need to put gender budgeting on the political agenda and institutionalize it in times of instability and crisis.

scholarly journals Ex post-facto study of long-term stress in a sample of adoptees

2015 ◽  
Vol 32 (1) ◽  
pp. 9
Author(s):  
Amelia Díaz ◽  
Eugenia Infanzón ◽  
Ángela Beleña
Keyword(s):  
Life Events ◽  
Spanish Civil War ◽  
Stressful Life Events ◽  
Stressful Life ◽  
Adoption Process ◽  
Posttraumatic Symptoms ◽  
Ex Post ◽  
Ex Post Facto ◽  
Ex Post Facto Study ◽  
The Impact

In this work we study the impact of relinquishment and the adoption process in posttraumatic symptoms and stressful life events in a group of 55 adults that were adopted as children after the Spanish Civil War (1936-1939). The effects of institutionalization, maltreatment and traumatic revelation of the adopted status have also been studied. No significant differences were found between institutionalized and non-institutionalized adoptees in posttraumatic symptomatology and stressful life events frequency. However, maltreated adoptees scored significantly higher in intrusion, arousal and stressful life events frequency than non-maltreated. Similar differences were found in the comparison between adoptees with and without traumatic revelation; those adoptees who suffered traumatic revelation presented significantly higher intrusion, arousal and stressful life events frequency than those who did not suffer traumatic revelation. Traumatic revelation, alone or in association with maltreatment, seems to play an important role in posttraumatic symptoms in the sample studied.

scholarly journals The Impact of Wait Time Instruction and Teaching Experience on Teachers’ Feedback in Moroccan Speaking Classes

2017 ◽  
Author(s):  
Arab World English Journal ◽  
Sana SAKALE
Keyword(s):  
Second Language ◽  
Language Learning ◽  
Language Learners ◽  
Second Language Learners ◽  
Wait Time ◽  
Teaching Experience ◽  
Historical Background ◽  
Ex Post ◽  
Ex Post Facto ◽  
The Impact

Instruction plays a major role in the development of speaking skills for second language learners. Different approaches and methods have emerged throughout the history of language learning/teaching based on the influence of different theories of language, psychology, and related domains such as psycholinguistics, sociolinguistics, pragmatics and cultural studies. Two major trends in language teaching emerged under the influence of these mentioned language theories, namely, accuracy based versus fluency based approaches. This article gives a historical sketch up to these trends in an attempt to provide a historical background and to empirically bring evidence that wait time instruction and teaching experience can impact classroom feedback in Moroccan classes. Relevant questions related to the role of teachers’ experience in leading different types of feedback, the effect of the number of teaching years as well as the correlation between wait time instruction and the corresponding teaching experience are closely investigated. This article adheres to a mixed design or what has been identified in research methodology as ex-post facto (Cohen, Manion, Morrison, 2007). Therefore, it is both a qualitative and a descriptive one. For the type of instructions used, the results obtained show the insignificance of the impact of experience on this variable. On the other hand, results retained that wait- time instruction in comparison to other items recorded a higher significance of the impact of experience. Therefore, current article brings empirical evidence on how wait- time instruction plays a crucial role in spoken activity for second language learners.

scholarly journals Optimizing Return on Assets through Investment in Property, Plant and Equipment: Evidence from Listed Nigerian Manufacturing Companies

2020 ◽  
Vol 4 (10) ◽  
pp. 50-57
Keyword(s):  
Portfolio Management ◽  
Stock Exchange ◽  
Secondary Data ◽  
Growth Options ◽  
Manufacturing Companies ◽  
Return On Assets ◽  
Correlational Research ◽  
Ex Post ◽  
Ex Post Facto ◽  
Level Of Significance

This study examined the extent to which investment in property, plant & equipment (PPE) made by listed manufacturing companies in Nigeria relate with the return on assets (ROA). The non-usage of composite appraisal techniques, other than traditional budgeting techniques was seen as a major problem of investment decisions on PPE. The study adopted the quantitative panel methodology of the ex post facto and correlational research design. Secondary data were extracted from the fact books of the Nigerian Stock Exchange for the period, 2013 – 2018. The number of manufacturing companies listed in the Stock Exchange during this period was 83, which was also taken as the population of the study. The sample used in the study was 69. Three hypotheses were tested at 0.05 level of significance. Multiple and simple regression analyses were used on the data collected, to find the relationship between the independent and dependent variables. The hypotheses tested indicated in the findings that property, plant and equipment had a significant relationship with return on assets of listed manufacturing firms in Nigeria when there is a joint relationship between variables of property, plant & equipment (PPE) and return on asset (ROA). Based on the findings and conclusion, it was recommended that management of manufacturing companies should ensure a holistic use of all techniques, exploring the real and growth options analyses as well as portfolio management techniques involving productive non-current assets, to earn the benefit of return on assets invested.

Research on capital structure determinants: a review and future directions

2017 ◽  
Vol 13 (2) ◽  
pp. 106-132 ◽  
Author(s):  
Satish Kumar ◽  
Sisira Colombage ◽  
Purnima Rao
Keyword(s):  
Capital Structure ◽  
Meta Analysis ◽  
Empirical Studies ◽  
Secondary Data ◽  
Theoretical Models ◽  
Order Theory ◽  
Organizational Level ◽  
Future Research ◽  
Content Type ◽  
The Impact

Purpose The purpose of this paper is to study the status of studies on capital structure determinants in the past 40 years. This paper highlights the major gaps in the literature on determinants of capital structure and also aims to raise specific questions for future research. Design/methodology/approach The prominence of research is assessed by studying the year of publication and region, level of economic development, firm size, data collection methods, data analysis techniques and theoretical models of capital structure from the selected papers. The review is based on 167 papers published from 1972 to 2013 in various peer-reviewed journals. The relationship of determinants of capital structure is analyzed with the help of meta-analysis. Findings Major findings show an increase of interest in research on determinants of capital structure of the firms located in emerging markets. However, it is observed that these regions are still under-examined which provides more scope for research both empirical and survey-based studies. Majority of research studies are conducted on large-sized firms by using secondary data and regression-based models for the analysis, whereas studies on small-sized firms are very meager. As majority of the research papers are written only at the organizational level, the impact of leverage on various industries is yet to be examined. The review highlights the major determinants of capital structure and their relationship with leverage. It also reveals the dominance of pecking order theory in explaining capital structure of firms theoretically as well as statistically. Originality/value The paper covers a considerable period of time (1972-2013). Among very few review papers on capital structure research, to the best of authors’ knowledge; this is the first review to identify what is missing in the literature on the determinants of capital structure while offering recommendations for future studies. It also synthesize the findings of empirical studies on determinants of capital structure statistically.

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