This platform serves as a centralized hub for hosting and indexing academic papers from a variety of scholarly journals. Its primary objective is to increase the online visibility of Nigerian research and amplify the contributions of Nigerian researchers within the global academic community. The platform ensures a streamlined publishing process and adherence to international scholarly standards. By offering open access to peer-reviewed research, the platform not only supports knowledge dissemination but also fosters greater academic collaboration and recognition for Nigerian scholarship. All content is submitted by individual authors through their respective journals, ensuring both academic integrity and a diverse range of research output.
This study sets out to analyse the English textbooks in hypertext to know how it conforms to the cooperative maxims, the relevance theory and the speech acts involved. The aim of this study is to show that pragmatics can facilitate the understanding of the operations in the computer hypertext documents/presentations. The data of this study are 30 purposively selected English textbooks, which were gotten from the 400 level B.A (Hons) English course compact from University of Benin and Ambrose Alli University Ekpoma both in Edo state. The research method adopted here is qualitative, the Researcher obtained hypertext forms of these selected English textbooks and analyzed them by specifying comprehensively in a tabular form the English textbooks in hypertext presentations. The aim was to know if they conform to the maxims and showing the cognitive and communicative effects behind the hypertext presentations and thus, find out the predominant illocutionary acts these English books in hypertext display. Findings show the maxims of relation, quantity and quality have not been violated by the English books presented in hypertext documents however the maxim of manner was violated. Only two illocutionary acts i-e (Representatives and Directives) can be interpreted in this form of interaction. In conclusion, English textbooks in hypertexts and its relationship with pragmatics cannot be disparaged, it will aid a proper understanding of the computer hypertext documents when it comes to enhancing academic knowledge.
Pragmatics, Hypertext, English Book and Maxims
AN ETHICAL INVESTIGATION OF THE ANTHROPOCENE: AN AFRICAN PERSPECTIVE
The Anthropocene is a geological epoch characterized by human-induced disruption and its corresponding adverse effect on the ecosystem. Human activities have exerted disruptive effects on the environment resulting in imminent global challenges ranging from climate change to deforestation, and these pose a threat to human habitation. There is an obvious correlation between environmental degradation and human habitation. In Africa, it has become problematic to articulate the nature of ethics that ought to guide the human-nature relationship which is founded on indigenous environmental orientation. Some researchers have seriously argued that Africa is ontologically anthropocentric, given the idea of human persons being the center of reality. The research employs the method of hermeneutics to examine the environmental orientation of the African people and argues for suitable environmental ethics that can address the recent environmental challenges and ensure sustainability. The research adopts the concept of Ubuntu to argue for the extension of the principles of Ubuntu to the environment because the health of the environment is invariably the health of humans.
Analysis of Death in Heidegger’s Philosophy
This paper explores Martin Heidegger's approach to death and how it affects our understanding of human nature. Heidegger's examination of death is grounded in his understanding of Dasein, which he views as the core framework of existence. According to Heidegger, dying is not something that occurs to us but rather a constant aspect of who we are. His theory of temporality, which holds that the past, present, and future shape our existence, is intimately tied to Heidegger's explanation of death. Heidegger's conception of authenticity, which holds that we must acknowledge our mortality and lead meaningful lives, is connected to his examination of death. Heidegger's concept of finitude, which is the notion that life is finite and that we must make the most of it, is connected to his examination of death. This essay will investigate how Heidegger's examination of death might aid in our understanding of the human condition and our position in the universe.
This paper makes a critique of moral relativism. There are currently valid, objective reasons to choose one culture's moral standards over another. Societies make moral choices based on their unique beliefs, customs, and practises. As a result of that, the researcher deems it fit to adopt an expository method to carry out this work. The essence of this is to explore and examine its social consequences. The researcher concludes by saying that moral values should not be restricted to absolutism or relativism, but rather, the two approaches should be ascertained.
morality; moral values; norms; tradition; culture; moral relativism; absolutism
ROBERT NOZICK’S ENTITLEMENT THEORY OF JUSTICE: A CALL FOR PEACE AND TRANQUILITY IN THE LIVES OF NIGERIA RETIREES
Justice has been defined as equity and fairness in ways people are treated. It is the legal duty of giving to others, what is due to them. The essence of justice is for a peaceful and harmonious co-existence of human being in the society of men, since people demand for justice especially in respect to their rights and the dignity of their labours. Robert Nozick conceives justice majorly as equity in distributive entitlement of holding, with property people owe when viewed from the principle of acquisition, principle of transfer and the principle of rectification of injustice. For Nozick, a person who acquires a holding in accordance with the principle of justice in acquisition is entitled to its ownership, as also a person who acquires in accordance with the principle of justice in transfer, from someone else who is entitled to holding of such property. Thus, entitlement theory implies a distribution of a due equity to each person entitled to such. Nozick therefore opines that, if the world were to be wholly just, only the first two principles would be needed, but given the lack of the two first principles, the third is evoked. This paper therefore examines Nozick’s postulation in line with the deficiency in the Nigerian pension system. It is pertinent to note that these pension funds are part of the earned salaries of the pensioners deducted monthly at source before paying them the residue, which by implication, means that the fund in question is legally theirs. The pension administration of the Nigerian society has defiled and fallen short of these principles. Consequently, this paper would explore the setbacks in Nigerian pension scheme and proffer recommendations on the way to follow so as to operate optimally and bring about a peaceful retirement life for retirees.
Johnpaul Chinedu Enemuo & Chinedu Stephen Ifeakor
IDI BU IDI N’ UWA: THE NEED FOR REAFFIRMATION OF COMMUNAL LIVING
In contemporary Africa, there is a gradual shift from communalism to individualism. In this situation, people think about themselves above others. Individualism has led to social insecurity and instability as well as retarding development in Africa, since individuals do not pull their ideas, resources and strengths together for the common good of the society. They tend to foster their individual interests, even at the detriment of their society. This may not lead to development in Africa since individualism in a way tends to negate the well-being of the community. It is on this note that we call for a return to communalistic living in Africa. We do this, by alluding to the Igbo aphorism idi, bu idi n’ uwa meaning ‘to be, is to be in the world’. Our argument is that, if one sees him/herself as part of the community (uwa) of humans, he/she will seek to make the community and the individuals within it better. Using critical analysis and logical argumentation, we posit that communalism is a path to development in Africa.
Uchenna L. Ogbonnaya, Chinedu S. Ifeakor & Chima Eni Uduma
THE IMPLICIT METAPHYSICAL CHARACTERS OF MODERN SCIENCE
Philosophy and science have historically the same epistemological maternity namely- the search for truth. But science was subsumed and studied in philosophy. However, with the scientific revolution that heralded the wake of 17th century and its epistemological exigencies, science sought for independence in order to employ its own particular language in its peculiar internal logic. This particular move for independence was hardly unconnected to empiricity and high possibility of verifiability which science promises. Notwithstanding the laudable successes and glories recorded by science since the Ancient, Middle, Modern and Contemporary epochs, and which became most evidently glaring in the radical technological advancements of the late 20th century to date, modern scientists seem to be deceived into believing that science is absolutely independent of philosophy (metaphysics) but obviously, they were oblivious of its impossibility. Against this backdrop of over claim of science independence by the scientists, this paper x-rays the philosophical contents of science, vis-à-vis the unavoidable implicit metaphysical characters buried in the foundation of scientific practices. Given the two concepts involved in this paper (Metaphysics and Science), the method of dialogic was employed to help bring out the relationship and interaction between the two concepts, and the anticipated result is that the former is fundamentally present in the later.
Chinedu S. Ifeakor & John-Paul Nnamaka Nwuguru
Human Factors influencing Compliance to Cyber Security Practices by Employees of Public Universities in Southeast Nigeria
The increasing use of technology in workplaces has led to a rise in cyber threats, making it essential for employees to have adequate knowledge and skills to ensure cyber safety. The study examined the human factors that influence the cyber security practices of employees in public universities in Southeast in Nigeria. The theory of planned behavior and diffusion of innovation theory were adopted as the theoretical framework of the study. The study adopted a mixed methods research design which involved the use of quantitative and qualitative instruments for data collection. For the quantitative data, questionnaire was used while the In depth Interview (IDI) guide was used to gather qualitative data. The sample size of 1068 respondents selected through the Taro Yamane statistical method of sample size determination was adopted for the study. The multistage sampling procedure involving the use of cluster and simple random sampling techniques was adopted in selecting the respondents for the study. Twelve IDI respondents were selected using the purposive sampling technique of non probability sampling method. The quantitative data were processed using the Statistical Package for Social Sciences (SPSS) software version 20.Descriptive statistics such as simple percentages, frequency tables and graphic illustrations were used to analyze the quantitative data. The qualitative data were analyzed using content analysis. The findings indicate that while employees have some knowledge of cyber security, they lack adequate skills and awareness to protect themselves and the university's information systems. Also, results of the study show that factors that influence cyber security practices include organizational culture, training, motivation, and attitudes towards cyber security. Therefore, the study recommends the development of a comprehensive cyber security policy that incorporates employee training and awareness programs, regular system updates and maintenance, and strict enforcement of cyber security policies. It also highlights the need for a positive organizational culture that prioritizes cyber security and fosters a sense of responsibility among employees towards protecting the university's information systems.
The Role of Vigilante Service Groups in Crime Control for Sustainable Development in Anambra State, South- East Nigeria
The study accessed the place of informal policing structures in crime control for sustainable development in Anambra State. The cross sectional survey design was adopted in the study. A total of 600 respondents, aged 18 and above were selected for the study. Quantitative and qualitative methods were used in data collection. Descriptive statistics such as frequencies, percentages and bar charts were used to analyze data. Findings of the study indicate that socio-cultural factors like the inability of the formal police to adequately and effectively control crime necessitated the formation of informal policing structures. Also, results show that the informal policing structures are significantly accepted as agents of crime control in the communities wherein they exist. The study recommends that for sustainable development to be achieved, crime and criminality will have to be effectively tackled through a synergistic relationship between the vigilante service groups and the formal police. It is also recommended that the vigilante service groups are provided with adequate funds and equipments so they can discharge their responsibilities adequately.
Chikwendu Stephen C.; Nwankwo Ignatius Uche; Oli Nneka Perpetua
Religious Beliefs and Domestic Investors’ Attitude towards Alcoholic and Tobacco Companies’ Shares in Lagos, Nigeria
Nigeria is a secular state, but religion plays pivotal role in the socio-political wellbeing of her citizenry. This study explored the influence of religious beliefs and domestic investors’ attitude towards alcoholic and tobacco companies’ shares in Lagos, Nigeria. The theory of planned behaviour was adopted as theoretical framework, whereas exploratory design was employed. The study utilized purposive and snowballing sampling techniques, using purely qualitative research instruments with a sample size of forty-eight (48) interviewees. Thirty-five (35) domestic investors were selected for in-depth interviews (IDI) using snowballing technique, four (4) Case Studies (domestic investors) and nine (9) key informants (KII) were purposively selected among Stockbrokers, staff of Securities and Exchange Commission (SEC) and Nigerian Exchange Ltd (NGX). Qualitative data were content analyzed. Majority of the respondents affirmed that they have no religious inhibition investing in shares of alcoholic and tobacco companies. The result of the study showed that religious beliefs do not influence domestic investors’ investment attitudes. Investment attitudes of domestic investors were rather influenced by their beliefs towards profit maximization as highlighted in the planned behaviour theory. Government should formulate polices that will stimulate the attitude of people with strong religious beliefs against investment in stock market, through investments that align with their own religious values called values-based investment
Iheanyi Valentine EKECHUKWU, Ojima Samuel ADEJOH, Ezebunwa E. NWOKOCHA & Joseph N. NWOGU
ENVIRONMENTAL STRESS, SEX AND ACADEMIC PERFORMANCE AMONG A SAMPLE OF NIGERIAN POLYTECHNIC STUDENTS
This study was a cross-sectional survey that examined the influence of Environmental Stress and sex on Academic Performance among Students of Adamawa State Polytechnic, Yola. A total of 139 students were sampled from various departments in the institution using two sampling techniques. Participants responded to measures of demographic characteristics, Environmental Worry Scale (EWS), which was used to measure environmental Stressors; and students' Academic Performance, which was assessed using their CGPAs. Three hypotheses were formulated and tested using Two-Way Analysis of Variance. Results indicate that students who experienced high level of environmental stress significantly recorded lower mean score on academic performance than their counterparts who experienced average and low stress. However, there was no sex difference in academic performance and no significant interactive effect of environmental stress and gender on academic performance. The study concluded that environmental stress is one of the major reasons accounting for poor academic performance amongst polytechnic students in Nigeria irrespective of sex. Based on these findings, the research recommends for provision of adequate facilities and stress management interventions to reduce environmental stress and consequently improve academic performance of Nigerian higher education students.
Asan Joseph Kum,; Patrick Ussa Blessing & Anongo Fredrick Sonter
FOSTERING NATIONAL DEVELOPMENT NATION BUILDING AND INTEGRATION THROUGH THE UNIVERSAL BASIC EDUCATION PROGRAMME
Nigeria is an ethnically, culturally and religiously heterogeneous state, whose peoples, arc also at ling levels of economic, social and educational advancement. This state of affairs has impeded national development and hampered nation building and integration. Attempts by successive administrations to address these problems have not yielded much fruit, owing to poor execution and lopsided nature of the programmes. This paper contends that the Universal Basic Education programme could serve as a veritable instrument for fostering national development, nation building integration if primordial parochialism is de-emphasized in its implementation. It further argues a dynamic and eclectic programme should be designed to attend to the varying needs of the people and eliminate the rigidity and staticism, which were the bane of the previous government programmes.
FEDERAL 'IMPERIALISM' AND THE EROSION OF IGBO IDENTITY IN NIGERIAN POLITICS: AN ANALYSIS OF THE IGBO POLITICAL CLOUT IN THE FOURTH REPUBLIC
Harold Laswell’ Is definition of politics in terms of allocation of values and resources in the society fits well to the Nigerian context. Nigerian politics since the colonial period has been characterized by ethnic chauvinism, hence it means 'who gets what, when and how'1 to each ethnic group. Nigeria is made up of over two hundred and fifty ethnic groups2 of which three, namely; the Hausa /Fulani, the Igbo and Yoruba appear to be the most dominant. The structure of Nigerian federation appears lopsided; there is a concentration of power and authority at the center. As a writer described it, "The Nigerian federation is deformed; the system has been skewed in such a way that the center has been so loaded to the detriment of states and local councils"2. Consequently, its attractiveness has made the ethnic groups to shun politics at the periphery and fervently crave to be at the center so as to preside over the 'sharing of the national cake'.
CHRISTIANITY AND SOCIAL CHANGE IN IGBO SOCIETY: THE CASE OF IHIALA
The Igbo traditional religion, was satisfactorily functional and provided the basis of behaviour and conduct among the people. It determined and controlled all facets of human behaviour, be they socio-economic, political, group or inter-group relations. It provided the spiritual cement that bound the individuals in the society. But Christianity reinforced by colonialism introduced new beliefs and value systems which tended to weaken and undermine the basic structure and roots of the society. The extent to which the Ihiala Society was altered and changed by the forces of Christianity is the focus of this paper. It contends that despite the apparent massive acceptance of Christianity and its ideals, most of its adherents and non-4dherents alike still revere and uphold aspects of the traditional society. It argues that Christianity did not bring about a total departure or break from the past of the society.
Burying the Divide: An Analysis of the USA and USSR Involvement in the Nigerian Civil War
The end of the Second World War ushered a new phase in the international system in which two superpowers, namely, USA and USSR (with divergent ideologies) became the key players. Each strove to surpass the other in the maintenance of a bloc of faithful allies. They encouraged the newly independent African states to be positively inclined towards their ideologies or exploited internal crises in such countries to establish their presence and also plant their ideologies. Between 1967 and 1970, Nigeria was embroiled in an internecine war that took a toll on her population and almost tore the country apart. One would expect the USA and USSR to confront each other by supporting opposite sides of the conflict. But rather than that, the USA adopted a policy of aloofness or neutrality while the USSR openly lent it support to the federal side through massive supply of arms, thus burying their ideological divide. This is evident in the fact that the war did not "seriously intensify tension between USA and USSR" (Stremlau 1977:4). This appears to be in utter defiance of the spirit of cold War superpower politics prevalent at the time and also a contradiction of their policies in the Congo and Vietnam conflicts.
The Nigerian Civil War as a Domestic Determinant of Nigeria's Foreign Policy 1967-1975
In behaviours external to her, Nigeria over years has been influenced by myriad of factors, some external, some internal. Within the domestic milieu of the Nigerian foreign policy this paper locates and concentrates on the Nigerian civil war. The paper webs a classic retrospection and x-ray of the foreign policy implications of the civil war on Nigeria’s external relations between 1967-1975. It concludes on the strength of evidence provided from Nigeria's policies towards Rhodesia, Portugal, USSR, South Africa etc, that the war proved itself an in-negligible determinant of Nigeria's foreign policy within the period under study.
AFRICAN RELIGION, THE CHRISTIAN MISSIONARIES AND COLONIALISM: EVALUATION
The Africans suffered humiliation under the Christian missionaries and colonial masters. African religion and culture was devalued and bastardized by the colonial masters, through the missionaries. The data for this research was collected through the primary and secondary sources. During the 19th century, Africa was subjected to the influence of two special powers which changed the face of the continent (Africa) in a dramatic way: Western Christianity and European Colonialism. When distinguishing between these two factors, it should be remembered, however, that they can never be fully separated. This is already evident from the fact that it was a Western or European type of Christianity transplanted on African soil, by The Christian missionaries, also members of the colonialising nations acted — whether they were aware of it or not — in favour of colonial rule. Even though some biblical scholars, especially of Western extraction, may not fully concur with van deWalt’s view, that many of the missionaries did indeed “transplant” their European culture along with their efforts to Christianize the African continent. Judith M. Bahemuka echoed this thought when she opined that the “missionaries preached a foreign Christ to Africa”. Could Christ be said to have been properly unveiled to Africa the way the Western Missionaries carried out their proselytizing mission? Is it possible to preach an authentic Gospel that is totally devoid of the cultural heritage of the recipients of the message? One may need to also know whether the African Christian can remain faithful to the Gospel without sacrificing his cultural heritage. How can the African believer identify with Christ in the African setting? These are some of the issues that will be of special concern in this paper.
Edwin O. Nwanchor, PhD; Anayo Ossai, PhD & Stephen. C. Nnadi, PhD
THE PUBLIC WORKS DEPARTMENT AND THE POLITICS OF SOURCING AND PROCESSING LOCAL BUILDING MATERIALS FOR INFRASTRUCTURE DEVELOPMENT IN COLONIAL NIGERIA, 1931- 1960
Building materials are very important in the construction value chain. The Public Works Department which was in charge of constructing public infrastructures relied both on imported and local building materials. The recourse to local building materials got official backing in the early 1930s following the global economic meltdown of that era, from when it became more pronounced. This was because it was found that the use of local building materials was far cheaper than that of the imported ones. This study focuses on how the PWD went about the procurement and the processing of local building materials for carrying out construction works in colonial Nigeria. The overall essence is to reveal strategies for cutting down rising cost of building materials through the sourcing, processing and use of local building materials. It will also show that the local natural resources of the country went into public infrastructure provision and not just the forced and unpaid labour of the people. The study adopts a historical approach combining both primary and secondary sources which are analyzed qualitatively using a narrative and discursive approach. The primary sources used are archival documents obtained from the National Archive, Enugu, while secondary sources used are textbooks and journal articles. The study finds that local building materials were extensively used by the PWD to complement the imported ones, albeit, with caution to protect British market interest. Moreover, the main reason for their use was to cut down building costs.
LAWRENCE CHICHEBEM SOLOMON & LAWRENCE HANNAH OLUWABAMISE
EFFECT OF CASH CONVERSION CYCLE ON CASH FLOW PERFORMANCE OF SELECTED MANUFACTURING FIRMS IN NIGERIA
The study examined the effect of cash conversion cycle on cash flow performance of selected manufacturing firms in Nigeria for the period 2011-2020. Three research questions were developed to guide the study and a corresponding three hypothesis was formulated for the study. The study adopted the Ex-Post Facto research design. The population of the study included 57 manufacturing firms quoted on the Nigerian exchange group (NXG) as at 31st December 2022. The study relied on secondary sources of data which was obtained from Nigerian exchange group (NXG) as at 31st December 2022. The multiple regression analysis was employed in validating the hypotheses of the study. Findings emanating from the study reveals that there is no significant effect of inventory turnover period on operating cash flow performance of selected manufacturing firms in Nigeria (P > 0.05); average collection period has statistically significant impact on operating cash flows performance of selected manufacturing firms in Nigeria (P < 0.05). Consequent on the findings, the study therefore recommended that stakeholders should prioritize initiatives aimed at the optimization of working capital components; enhancement of inventory management strategies and a continuous monitoring and adjustment of payment periods.
EFFECT OF CORPORATE TAX AVOIDANCE ON FINANCING CASHFLOW OF MANUFACTURING FIRMS IN NIGERIA
The main objective of the study is to ascertain the effect of corporate tax avoidance on financing cash flow performance of quoted manufacturing firms in Nigerian. The research design adopted for the study was Ex-Post Facto research design. The study was limited to sixty-two (62) company’s selected using purposive sampling technique; the decision was premised on the classification of the firms as manufacturing (based on the nature and description of activities). The multiple regressions were used to validate the hypotheses. The analysis was done via E-Views statistical software. The study revealed that book tax difference and effective tax rate have a statistically significant effect on financing cash flows of quoted manufacturing firm. Based on the result, the study recommended among other things that Managers can strengthen the rating of a firm among her investors and attract further investors by utilising tax savings for financing policies, such as dividend payments.
EFFECT OF CORPORATE TAX AVOIDANCE ON OPERATING CASH FLOW PERFORMANCE: AN EMPIRICAL STUDY OF MANUFACTURING FIRMS IN NIGERIA
This study examined the effect of corporate tax avoidance on operating cash flow performance of manufacturing firms in Nigeria. The study adopted the ex post facto research design and the population composed of quoted manufacturing firms on the Nigeria. The financial statement data were analyzed using descriptive and inferential statistical techniques. The hypotheses were analysed using the multiple regression procedure; specifically, the Random-GLS estimation technique based on the Hausman Specification test results. All the empirical analyses were performed using the E-Views statistical software. The empirical results showed a non-significant positive effect of effective tax rate on operating cash flows; but, a significant positive effect on investing cash flows. Based on this, the study recommended that to curtail earnings management acts by managers, shareholders need to ensure that tax savings are deployed for investment decisions in the firms, such as diversification objectives or new product developments, etc. and managers can strengthen the rating of a firm among her investors and attract further investors by utilising tax savings for financing policies, such as dividend payments.
The Effect of Accounting Information on Lending Decision of Quoted Deposit Money Banks in Nigeria
This study investigated the effect of Accounting Information (earnings per share and return on equity) on lending decision (measured by non-performing loan) of quoted deposit money banks in Nigeria from 2008 to 2017, using Simple Linear Regression. The R-squared coefficient of determination was adopted to show the degree of variation of non-performing loan that is explained by the explanatory variable. Also, the T-Statistic and F-Statistic were adopted to show the degree at which the independent variable affects the dependent variable. This study selected 15 deposit money banks for the study period. The regression analysis reveals that individual regression of the proxies for Accounting Information which is Earnings per Share and Return on Equity have positive and statistical significant effect on non-performing loan at 5% level of significant respectively. The study conclude that banks should adopt ethical standards in the preparation and presentation of their accounting information in order to increase their accounting earnings. The study also recommends that CBN and other regulatory bodies should strengthen supervision of banks to prevent a sharp buildup of NPLs in the future.
Egolum, Priscilla Uche. Ph.D & Eze Maria Nwankwoeke
CORPORATE TAX AVOIDANCE AND INVESTING CASH FLOWS PERFORMANCE: A STUDY OF QUOTED MANUFACTURING FIRMS IN NIGERIA
This study ascertains the effect of corporate tax avoidance on investing cash flows performance of quoted manufacturing firms in the Nigerian Stock Exchange. Specifically, the study determine the effect of effective tax rate and book tax difference on investing cash flows of quoted manufacturing firms. Ex-Post Facto research design was adopted for the study. Data for the study were extracted from annual reports and accounts of the sampled firms. The formulated hypotheses were tested using regression analysis with Stata version 15. The analysis shows that there ‘is a statistically significant effect of effective tax rate on investing cash flows of quoted manufacturing firms, and also reported that book tax difference has a statistically significant effect on investing cash flows of quoted manufacturing firms. Based on the result, curtail earnings management acts by managers, shareholders need to ensure that tax savings are deployed for investment decisions in the firms, such as diversification objectives or new product developments, etc.
CASH CONTROL AND ECONOMIC PERFORMANCE OF SELECTED AGRICULTURAL FIRMS IN NIGERIA
The study investigated the effect of cash control on economic performance of selected quoted agricultural firms in Nigeria for the period 2013-2021. Four research questions were developed to guide the study and a corresponding four hypothesis was formulated for the study. The study adopted the ex-post facto research design. The population of the study included all quoted agricultural firms on the Nigerian exchange group (NXG) as at 31st December 2023. The study relied on secondary sources of data which was obtained from Nigerian exchange group (NXG) and compiled by Machame ratios (www.machameratios.com). The ordinary least square (OLS) regression analysis was employed in validating the hypotheses of the study. Findings emanating from the study reveals that there is no significant influence of cash to book value of asset on Tobin’s q of quoted agricultural firms in Nigeria (P > 0.05); there is no significant effect of cash conversion cycle on Tobin’s q of quoted agricultural firms in Nigeria (P > 0.05). Consequent on the findings, the study therefore recommended amongst others that quoted agricultural firms in Nigeria need to strengthen liquidity management practices, recognizing the non-statistically significant influence of cash to book value of assets on return on assets.
ASSESSING THE RELATIONSHIP BETWEEN ASSETS COMPOSITION AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
This study assessed the relationship between assets composition and financial performance of listed consumer goods firms in Nigeria. Specifically, it ascertained the effect of property, plant and equipment as well as intangible assets on the financial performance of consumer good firms in Nigeria. secondary data was used for data collection. The regression results showed that property, plant and equipment have positive and significant effect on the performance of quoted manufacturing companies in Nigeria Exchange Group and that intangible assets have positive but insignificantly effect on the performance of quoted manufacturing companies in Nigeria Exchange Group. The study concluded that the recent economic instability couple with the desire for wealth maximization has led management of most company to explore better ways to invest scarce resource in other to achieve the organizational goals. It was recommended that that management of manufacturing companies in the Nigeria should formulate policy that will enhance their investment in property plant and equipment as this will increase the performance of their companies and enable them achieve shareholders wealth maximization objective. Besides, management of manufacturing companies in their effort to enhance the performance of manufacturing companies should increase the level of intangible assets, which will positively enhance its effect on the performance of their firms.
ASSESSING THE IMPACT OF CREDIT FINANCING ON CASH FLOW PERFORMANCE: A STUDY OF SELECTED QUOTED DEPOSIT MONEY BANKS IN NIGERIA
The study investigated the effect of credit financing on cash flow performance of selected quoted deposit money banks in Nigeria for the period 2011-2022. Three research questions were developed to guide the study and a corresponding three hypotheses was formulated for the study. The study adopted the ex-post facto research design. The population of the study included all deposit money banks quoted on the Nigerian Stock Exchange (NSE) as at 31st December 2022. The study relied on secondary sources of data which was obtained from Nigerian exchange group (NGX) as at 31st December 2022. The multiple regression analysis was employed in validating the hypotheses of the study. Findings emanating from the study reveals that there is no significant effect of capital gearing ratio on net operating cash flows of selected quoted deposit money banks in Nigeria; there is no significant effect of income gearing ratio on net operating cash flows of selected quoted deposit money banks in Nigeria; there is significant effect of operating gearing ratio on net operating cash flows of selected quoted deposit money banks in Nigeria. Consequent on the findings, the study therefore recommended amongst others that stakeholders should prioritize initiatives aimed at improving operational efficiency, streamlining processes, embracing technological advancements, and optimizing resource utilization can lead to a positive influence on cash flow, ensuring the financial robustness of selected quoted deposit money banks in Nigeria.
Activity Based Costing and Corporate Performance of Manufacturing Companies
This study examined the relationship between activity-based costing methods on corporate performance of chosen manufacturing enterprises in the Anambra state. Descriptive survey research approach was adopted for the study. The population of this study was derived from an estimate of the total number of employees employed full-time in the chosen manufacturing enterprises in the senatorial districts of Anambra North, Anambra South, and Anambra Central. The research hypotheses that were formulated were tested using Spearman Ranked Order Correlation Coefficient with the aid of Statistical Package for Social Sciences (SPSS) V. 22. The study concludes that activity based costing significantly affects the corporate performance of manufacturing companies in Nigeria According to the study's findings, managers of manufacturing companies should develop a practical approach that can be used to identify organizational activities and assign resources to each activity's cost in accordance with each group's actual consumption of the products and services
DEIXIS AS A STRATEGY FOR EXCLUSION IN INFORMAL INTERACTIONS
Deictic expressions are those linguistic forms employed to realize 'pointing' via language. They depend for their interpretation on the speaker and hearer sharing the same context. They have their most basic uses in face to face inter- actions where utterances are more easily understood by the people present. In language use there are issues that are private to people and so in the course of verbal interactions between individuals, other people could eavesdrop and share information not intended for them. The need therefore arises for a means of maintaining secrecy in informal interactions apart from whispering or speaking in low tones. To carry out this research, an unobtrusive participant observation method was adopted using the tape recorder. Findings revealed that apart from performing the functions of pointing, deictic forms were used by participants in the discourse in the various informal situations as a means of exclusion to persons who were not party to the discourse. Most expressions used to maintain secrecy in the informal interactions therefore were deictic in nature.
A CONTRASTIVE STUDY OF ENGLISH AND IGBO STRUCTURES: A CHALLENGE TO AN IGBO ESL
Igbo native speakers who learn English as L2 most of the time have difficulties in learning the morphological and syntactical structures of the second language. The difficulties emanate from the evidence of differences between the structures of the acquired and learnt languages. The challenges the L2 learner faces prompted the researchers into investigating the differences between the structures of the L1 and that of L2 as they pertain to the Igbo and English languages using the theory of contrastive analysis. The study concentrated only on few aspects of morphology and syntax of the languages under study. The analysis reveals that the contrastive analysis leads to error analysis as the differences and difficulties lead to numerous errors in the process of learning L2; that the knowledge of L1 interferes in the study and mastery of L2. It is therefore, recommended that the curriculum planners take cognizance of those challenges so as to proffer solution on how the difficulties should be tackled for effective teaching and learning atmosphere.
Thecla Udemmadu (PhD) & Chinyeaka Lauretta
THE STIPULATIONS FOR ENGLISH IN THE NATIONAL POLICY ON EDUCATION: IMPLICATIONS FOR SUSTAINABLE NATIONAL DEVELOPMENT
The dominant role played by the English language in Nigeria is undeniably a crucial one. It serves as a general communicative medium in the country because of Nigeria’s indigenous languages. Lawani supports this when he noted that “it is a neutral language in view of the ethno-political situation of the country (202). Apart from being the language used by the three tiers of government to pass information to the masses, it serves as the language of inter-ethnic interaction especially among the literate class. In other words, it is a lingua franca. The prominence given the language in both the constitution and the NPE therefore is a welldeserved one. However, this prominence does not correspond to acceptable proficiency level in the use of the language. It is a commonplace to find university graduates who speak and write very bad English (which some today categorize as Nigerian English). We must note that Nigerian English is not what is taught. In other words, something is wrong somewhere. In this paper, that which is wrong is taken to be inadequate stipulations for English in the NPE.