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DILIGENCE AND INDEPENDENCE OF CORPORATE BOARD COMMITTEES AND THE QUALITY OF REPORTED EARNINGS AMONG LISTED COMPANIES IN NIGERIA

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DILIGENCE AND INDEPENDENCE OF CORPORATE BOARD COMMITTEES AND THE QUALITY OF REPORTED EARNINGS AMONG LISTED COMPANIES IN NIGERIA

Author(s): Edirin Jeroh,Peter Mario Efeyunmi / Language(s): English / Issue: 3/2022

Keywords: Accrual manipulation; governance; independent directors; Board committees; earnings management;

This work examines the concepts of diligence and independence of committees of corporate boards and assesses their effects on earnings quality of firms. By adopting a systematic elimination and stage wise sampling method, 62 firms were purposely sampled, and secondary data were carefully extracted from their financial statements over 10 years period (2011 – 2020). The data were panel in nature and both the random and fixed effect analyses were conducted alongside the Hausman test for endogeneity as applicable. Regression outcome proved that the diligence of all board committees jointly influences earnings quality of firms. In the same way, independence of board committees significantly reduces accruals and real activities manipulation thereby improving earnings quality of firms. The study lucidly recommends among others that regulations that mandates the inclusion of reasonable number of independent directors in respective board committees should be made and enforced by regulators.

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ANALYSIS OF THE OIL PRICE VOLATILITY AND THEIR IMPACT ON INTERNAL DEBT VARIABLES IN IRAQ ECONOMY: WAVELET ANALYSIS TECHNIQUE

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ANALYSIS OF THE OIL PRICE VOLATILITY AND THEIR IMPACT ON INTERNAL DEBT VARIABLES IN IRAQ ECONOMY: WAVELET ANALYSIS TECHNIQUE

Author(s): Khaleel Mohsin,Anis Bouabid / Language(s): English / Issue: 3/2022

Keywords: Volatility oil prices; Internal public debt; ICSS; wavelet approach;

The Iraqi economy is a rentier economy; it depends heavily on crude oil revenues to finance the federal general budget. Hence, when any volatility in crude oil prices occurs, it will directly affect public revenues, so the fiscal policy goes to exceptional resources to finance the budget, including the internal public debt. Based on the pertinent conversations, this paper aims to study the impact of volatility oil prices on internal public debt by applying (ICSS) and the wavelet approach on the monthly dataset covering the period between 2004 and 2021. we found many breakpoints in the time series; it was the same as an increase in the proportion of the internal public debt and debt returns and debt growth rate at a significant level of 5%. And then, we found that the positive impact between the volatility oil prices on internal public debt variables is identified by considerable alterations throughout time during the sample period. Therefore, the most important requirements for economic stability are to diversify the sources of public revenue and reduce dependence on crude oil as a major resource for the public budget to avoid any shocks in global oil prices.

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AN EMPIRICAL ANALYSIS OF THE ADOPTION AND EXECUTION CHALLENGES OF TRANSFER PRICING REGULATIONS IN NIGERIA

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AN EMPIRICAL ANALYSIS OF THE ADOPTION AND EXECUTION CHALLENGES OF TRANSFER PRICING REGULATIONS IN NIGERIA

Author(s): Seiyaibo Carl Madawa,Frank Ebiaghan Orits / Language(s): English / Issue: 3/2022

Keywords: Transfer Pricing; Transfer Mispricing; Tax revenue; Execution of transfer pricing; Multinational corporations (MNCs);

This research aims at empirically analyzing the adoption and execution challenges of transfer pricing regulations in Nigeria. Adopting the descriptive survey technique, structured questionnaires were administered to 114 respondents comprising accountants, auditors, lawyers and tax practitioners spread across accounting firms in South-south Nigeria. The study examined the factors that influence the execution of transfer pricing regulations in Nigeria coupled with the barriers to the effective adoption and execution of transfer pricing regulation in Nigeria. The results indicate a significant positive relationship between transfer pricing regulation and the features of transfer pricing adoption and execution with a correlation coefficient of 0.271 (p = 0.004). Also, there exists an inconsequential relationship of 7.6% (p = 0.432) between features of transfer pricing adoption and execution and barriers to transfer pricing adoption and execution. Consequently, it is recommended that the Federal Inland Revenue Service (FIRS) in collaboration with the Financial Reporting Council of Nigeria FRCN should fine-tune the existing transfer pricing regulations to address the barriers to its faithful implementation while reinforcing the existing administrative and human capabilities of current policy operations in the country.

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ENTREPRENEURSHIP AND COPING STRATEGIES AMONG STUDENTS OF ADEYEMI COLLEGE OF EDUCATION ONDO

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ENTREPRENEURSHIP AND COPING STRATEGIES AMONG STUDENTS OF ADEYEMI COLLEGE OF EDUCATION ONDO

Author(s): Evelyn Omotunde Adepeko,Michael Abiodun Oyinloye,Deborah Aramide Akinseye / Language(s): English / Issue: 3/2022

Keywords: Entrepreneurship; Coping; Strategies and Students;

This research examined, entrepreneurship and the coping strategies among students of Adeyemi College of Education, Ondo, Southwest in Nigeria. It delved to discovering the driving forces behind entrepreneurship among students; identified types of entrepreneurship practices among students; highlighted the challenges faced by students practicing entrepreneurship on campus; and suggested strategies that could helped students cope with those business challenges in schools. The population of the study was thirteen thousand, four hundred and fifty five (13,455) students. The sample size of two hundred and seventy (270) students was used as respondents for the study. The research design used descriptive survey method, while questionnaires were used as instrument for data collection, arithmetic mean was used for data analysis. Findings revealed some students were already practicing entrepreneurship in the College, while many others are yet to come to terms with the benefits of entrepreneurship on campus.

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IMPACT OF ENTREPRENEURIAL SKILLS ACQUISITION ON ENTERPRISE CREATION IN NIGERIAN UNIVERSITIES

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IMPACT OF ENTREPRENEURIAL SKILLS ACQUISITION ON ENTERPRISE CREATION IN NIGERIAN UNIVERSITIES

Author(s): Sayeed Oluwole Adeyemi,Samuel Taiwo Olabosinde / Language(s): English / Issue: 3/2022

Keywords: Entrepreneurship; Skills Acquisition; Unemployment; Enterprise Creation;

Graduate unemployment has been on the increase despite enormous endowments of the country in human, material and natural resources. The Nigerian labor market is currently offering only a few job opportunities for University graduates in Nigeria. The need for entrepreneurship is a pivotal measure at reducing the rapid increase in graduate unemployment in the country which is therefore imperative. Entrepreneurial skills acquisition seeks to promote and encourage university graduates through the development of a broad private sector within the manufacturing and service industries which are geared towards improving competitiveness of small and medium scale enterprises and supporting the growth of new enterprises. The objective of this study is to evaluate whether entrepreneurial skill acquisition have effect on students’ enterprise creation. The study applied 20 in-depth interviews using thematic analysis with the help of Nvivo2.0 for qualitative data. The study found a significant relationship between the observed variables. The study concluded that there is a positive relationship between entrepreneurial skill acquisition and enterprise creation ability of University students in Nigeria. The study thus, recommended that universities should encourage entrepreneurial skills acquisition as it contributes to enterprise creation when it creates job opportunities.

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EXPLORING TOURISM DEVELOPMENT AND ECONOMIC PERFORMANCE AMONG TOURIST-BOUND ECONOMIES

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EXPLORING TOURISM DEVELOPMENT AND ECONOMIC PERFORMANCE AMONG TOURIST-BOUND ECONOMIES

Author(s): Glory Okwo / Language(s): English / Issue: 3/2022

Keywords: Tourism development; African Countries; Panel Pool Mean Group; Growth;

The study examines tourism development and economic performance of some selected African countries (Kenya, Nigeria, and Tanzania) from 1999 to 2021 using a panel Pool Mean Group/ Autoregressive distributed Lag (PMG/ARDL) model. Tourism development was represented by tourism receipt and number of tourists’ arrivals while GDP represented economic growth. The result reveals that tourism receipts (TR) of the selected developing countries is statistically significant in explaining the variation in the growth of their economies. Hence, the study accepted the alternative hypothesis of the study and concluded that: there is a significant relationship between tourism receipts and economic growth of the selected developing countries. Tourism arrivals (TAR) to the selected developing countries is statistically non-significant, implying that it does promote growth in the selected countries. The long-term effect of tourism development according to our analysis shows some degree of productivity with adequate funding and development to sustain the present state of the economy. Tourism should be encouraged as a development strategy of these economies.

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e-Addiction – threat to the virtual world among Polish youth

Author(s): Dorota Szaban / Language(s): English / Issue: 1/2023

Keywords: e-addiction; problematic internet use in Poland; youth studies; social constructionism;

The text concerns the issue of e-addictions among youth. The description of the phenomenon in the Polish perspective was made on the basis of the results of national and international research. The considerations are based on the theory of social constructionism and are related to whether the problem of differently treated e-addictions is a real problem in Poland or is it just a phenomenon created by researchers and specialists dealing behavioral disorders. The results leave no illusions - the scale of the phenomenon in the Polish reality is similar to that presented in other European countries, which draws attention to the need to take preventive measures and monitor the situation, especially as a consequence of changes in the patterns of Internet use by young people in connection with the COVID-19 pandemic.

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Sociological measurement of the happiness index in Central Asian Countries

Author(s): Aishat Omarova,Gulnara Kenzhakimov / Language(s): English / Issue: 1/2023

Keywords: International Happiness Index; social phenomenon; subjective well-being; happiness factors; quality of life;

The relevance of scientific work in the field of studying the measurement of the happiness index in the countries of Central Asia is due to the fact that the assessment of the psychological state of society is a significant problem in the social sciences and humanities. The purpose of the study is to analyse the happiness index, the mechanism of its social measurement, which will be based on a comparative analysis of this indicator in Central Asian countries, in particular, on the example of such countries as Kazakhstan, Tajikistan, Turkmenistan, Uzbekistan, and Kyrgyzstan. The key objectives and directions of this study can be achieved through the use of different methodological approaches, which can reveal both the theoretical and practical components of the research. Such methodological approaches include theoretical and methodological approach, dialectical methodological approach, method of deduction, method of induction, method of synthesis, method of logical analysis, and others. In the course of the research work social and psychological aspects of the concept of the “happiness index” were identified, an assessment of international indices that are designed to conduct sociological change in the index of happiness as a level of quality of life was provided, and a comparative analysis of sociological measurement of the happiness index in Central Asian countries, which was based on an analysis of this index in such countries as Kazakhstan, Tajikistan, Turkmenistan, Uzbekistan, and Kyrgyzstan was conducted. The results of the study demonstrated that the quantitative assessment based on the index of happiness in the countries of Central Asia has a fairly low level of public satisfaction with the quality of life, therefore, an important aspect of the research work is also to identify the problems that impede this and to define the methods to solve them.

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A survey on the effects of R&D, advertising spendings on businesses revenue and the competitive parity method

Author(s): Aytekin Firat,Sli Burak Sayilan / Language(s): English / Issue: 1/2023

Keywords: marketing communications; business spending; competitive parity method; clustering analysis; regression analysis;

One of the main problems faced by business managers from the past to the present is how to use their resources in the most profitable way. It is the planning of what, where, how much, when, how, for whom it will be produced or presented, and their financing. The aim of this study is to examine the effects of advertising spendings on operating profit, which is the most important element of the promotion mix in the marketing function with R&D spendings using regression analysis, additionally to explain how the competitive parity method has an impact on budget planning by performing cluster analysis by sectors.

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Child health status in the United Arab Emirates: an in-depth exploration of current issues and challenges

Author(s): M. Rezaul Islam / Language(s): English / Issue: 1/2023

Keywords: United Arab Emirates; child health; child health services; child health issues and challenges;

This study aims to investigate the current state of child health in the United Arab Emirates (UAE). The research is an in-depth exploration of the issues and challenges facing pediatric health in the country. Data was collected from multiple sources including government reports and academic literature, and published opinions of the healthcare professionals. The research investigates the various factors that contribute to poor child health in the UAE, including access to nutritious food, lack of physical activity, inadequate access to healthcare services, and insufficient vaccination coverage. The results of the study reveal that child health in the UAE is a matter of concern, with high rates of obesity, consumption of energy drinks and caffeine, and chronic diseases among children. Additionally, the study found that there are disparities in child health outcomes between different regions and socio-economic groups. The study highlights the need for a comprehensive and coordinated approach to addressing child health issues in the UAE. The research will also examine the existing policies and programs in place to address these issues and evaluate their effectiveness. The findings of this research will provide valuable insights into the current state of child health in the UAE and suggest potential solutions to improve the situation. This research will be valuable for policymakers, healthcare professionals, and the general public, in understanding the current state of child health in the UAE and the actions that need to be taken to improve it.

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The historical communities capacity in fostering nationalism and tradition of critical thinking

Author(s): Bhakti Nur Avianto / Language(s): English / Issue: 1/2023

Keywords: historical communities; nationalism; critical thinking; local history;

History extracurricular education material began to be integrated into contextualizing the curriculum by incorporating elements of local history. The historical communities can play a role in filling the historical space that lacks context. Thus, students can take advantage of their learning context through practice from historical communities. This study used qualitative methods to explore widespread data from numerous information sources and then weigh the combined value of inside and outside factors. The combination of two data components is used to analyze empirically based findings that the role of the historical communities can encourage students to form nationalism and think critically. The involvement of the historian's communities is projected to enhance an intense historical understanding. Applying local history learning methods becomes more attractive than conventional learning and becomes a new alternative to increase nationalism and the tradition of critical thinking for students.

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The impact of digital technology use on youth sense of community: a case study from Croatia

Author(s): Mateo Žanić,Geran Marko Miletić,Matea Milak / Language(s): English / Issue: 1/2023

Keywords: digital technologies; Internet; young people; sense of community; technologically-mediated socializing;

The question of how digital technologies, especially the use of the Internet, affect young people's lives is one of the central research topics in contemporary sociology. On the one hand, the positive effects of digital technologies, enabling the emergence of online communities, are highlighted. On the other hand, there are also many negative effects, especially the fear of alienation. Based on the results of research conducted with 552 third and fourth grade high school students in Vukovar-Syrmia County (Croatia), this paper examines how social networking, frequency of digital technologies use, and technologically-mediated socializing influence attitudes towards the local community. It has been shown that the frequency of using digital technology does not have a negative effect on the sense of community, on the contrary – the use of mobile phones is positively correlated to support and emotional connection with peers. However, the tendency to use technology for socializing has a significant effect on two of the three measured dimensions of sense of community, in the way that young people who prefer to establish and maintain online relationships are less close to the local community. The findings support previous studies indicating multiple and varied effects of digital technologies, particularly the Internet use, on local social relationships. It has also been shown that the use of digital technologies had a much stronger effect on the assessment of attitudes towards peers in the community than in other studied dimensions of sense of community – support and emotional connection in the community and satisfaction of needs and opportunities for involvement.

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Determinants of initiation of natural recovery in the case of slot machine abusers

Author(s): Claudiu Ştefani / Language(s): English / Issue: 1/2023

Keywords: addiction; natural recovery; slot machines; gambling;

Participating in slot machine games is a growing phenomenon in Romania in the context of the development of this industry. Along with this expansion of participation are the problems associated with the abuse and addiction of these games. This paper explores factors associated with initiating and sustaining the process of natural recovery in the case of this category of addicts. In this context is the present research that aimed to determine the factors that support the motivation for recovery from abusive or addictive gambling in the case of slot machines players. In order to achieve the goals of this research, 21 interviews were conducted with players from the city of Alba Iulia and Sebeş. These interviews allowed us to gain a deep understanding of the motivations and life context of the subjects in which the problem was recognized and the recovery process began. The results obtained in the research showed that the impetus for initiating recovery came according to the results obtained from the participants' need to achieve certain personal goals in life, fulfilling social roles, significant changes in life, and the inconsistency between personal values and excessive gambling.

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Redesigning consolidated data for handling extreme poverty in rural areas based on SDGS DESA

Author(s): Abdul Halim Iskandar,Achmad Faidy Suja’ie,Ivanovich Agusta / Language(s): English / Issue: 1/2023

Keywords: poverty alleviation; extreme poverty; SDGs Desa;

Responses to extreme poverty include ensuring the authenticity of related data. Therefore, studies of data consolidation on handling extreme poverty in rural areas are important. The integration of poverty studies into social science and development fields is crucial for advancing knowledge in these disciplines. This study aims to describe data inequality and collection accuracy in Indonesia. It used a data consolidation approach based on SDGs Desa to explore the disparity in central and regional poverty data collection, which impacts the loss of access to basic rights. Furthermore, this study relied on survey data from 100 villages in 4 of the 5 regencies piloting the projects to tackle extreme poverty in East Java, Indonesia. The results showed that the accuracy of the data influenced the poor categorization, social assistance distribution, and the seriousness of the state in alleviating extreme poverty. Therefore, it becomes the basis for further study in unravelling the dynamics in the design of data collection in rural areas.

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A social media and substance use among the youth: a test of two mediation mechanisms

Author(s): Željko Pavić,Goran Livazović / Language(s): English / Issue: 1/2023

Keywords: social media; smoking; alcohol drinking; social comparison; hedonistic values;

This paper is aimed at testing the direct and indirect connections of social media use with substance use (smoking and drinking alcohol). It was hypothesized that one direct and two mediation mechanisms existed: the social comparison hypothesis (perception of financial deprivation) and hedonistic behaviour hypothesis. Both hypotheses were tested with a research sample of young people aged 15-30 in Croatia (N = 481) during 2020 as part of a European Social Fund project. The proposed models were analysed by means of structural equation modelling in order to test the research hypotheses. The results showed that social media use was neither directly connected to substance use (smoking and drinking) nor indirectly connected through financial deprivation, but was indirectly connected through the hedonistic use of leisure time mediation path. Financial deprivation was also directly connected to substance use, while gender was indirectly connected through the hedonistic use of leisure time. Based on the study results, the authors call for a more nuanced research of social media effects.

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When Inflation Again Matters: Do Domestic and Global Output Gaps Determine Inflation in the EU?

Author(s): Jana Budová,Veronika Šulíková,Marianna Siničáková / Language(s): English / Issue: 63/2023

Keywords: domestic output gap; global output gap; inflation; the Granger causality test; panel data model;

In this paper, we examine whether domestic or global output gap affects inflation in three panels: the European Union, the peripheral countries of the European Union, and the Eurozone. We have also analysed the impact of these variables on inflation in individual countries of the European Union. To find the determinants of inflation, we employ the Granger causality test and panel regression. The first examined period is from 1Q 1997 to 3Q 2020. The period between 1999 and 2020 is divided into two shorter periods – the precrisis (1999 – 2008) and postcrisis (2009-2020) period. The results of the study show that after the crisis the global output gap predicts the evolution of inflation in the Eurozone panel. On the other hand, the domestic output gap predicts inflation in the European Union. In the precrisis period, the determinant of inflation is the domestic output gap, specifically in the Eurozone panel. In the European Union panel and its peripheral economies, the global output gap determines inflation. In Italy, Lithuania, Estonia, Finland, Latvia, and the Netherlands, the domestic output gap determines inflation. The global output gap determines inflation in the Netherlands, Slovenia, Estonia, and Latvia. We demonstrated that there are two ways dependency among the variables.

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The Effect of Digital Transformation on Manufacturing Enterprise Performance

Author(s): Di Wang,Xuefeng Shao,Yang Song,Hualu Shao,Longqi Wang / Language(s): English / Issue: 63/2023

Keywords: Digital transformation; enterprise performance; textual analysis; manufacturing enterprise;

Recent evidence indicates that the proportion of manufacturing enterprises undergoing digital transformation and the digital investment made by manufacturing enterprises are increasing, suggesting that digital transformation may affect the production and operation of manufacturing enterprises. This paper investigates the influence of digital transformation on the performance of manufacturing enterprises and the intermediary effect of efficiency and costs. We take the annual reports of 156 listed Chinese manufacturing enterprises from 2015 to 2019 as samples for data collection and apply the textual analysis method to build the digital transformation index of manufacturing enterprises. Our analysis shows that the digital transformation of manufacturing enterprises plays a positive role in improving enterprise performance. Based on the path analysis, digital transformation indirectly improves the performance of the manufacturing enterprise by improving operational efficiency and reducing production costs. We also found that the level of digital transformation is related to the performance of Chinese manufacturing enterprises. A relatively low level of digital transformation does not have a significant impact on the performance of the Chinese manufacturing enterprise. However, medium and high levels of digital transformation will significantly increase the performance of manufacturing enterprises. Our study contributes to providing new ideas to construct enterprise digital transformation indicators. We also offer new insights into different levels of enterprise digital transformation on enterprise performance.

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Backward assessments or expectations: what determines the consumer confidence index more strongly? Panel model based on the CCI of European countries

Author(s): Małgorzata Grzywińska-Rąpca,Aneta Ptak-Chmielewska / Language(s): English / Issue: 02/2023

Keywords: consumer confidence index; CCI; subjective assessment; panel model; European countries

The consumer confidence index (CCI) is an index constructed on the basis of subjective assessments of the economic situation (retroactive and future), in many studies used as a variable supplementing the forecasting of consumer behaviour. Its significance is evidenced by the literature on consumer sentiment. Research on developed, economically stable countries focuses on assessments of the economic situation in the preceding period. On the other hand, according to many authors, the analysis of economically unstable states should focus on the expectations of respondents. The aim of the study is to check which respondent assessments (retroactive or expectations for the future) have a statistically significant impact on the level of the CCI and to examine the differences in respondent assessments between countries (cross-sectionally), as well as the time differences (time series effects). The panel modelling was carried out using data for the CCI as a dependent variable and a set of independent variables for all European Union countries and five non-member states. The data were collected from the Eurostat database. The analysis period of seven years and five months (January 2015–May 2022) results from the availability of data. The SAS 9.4 software was used in this research.The results of the survey showed that higher expectations of respondents result in a higher CCI, and that they have a statistically significant impact on the level of the index. The modelling also demonstrated that the differences in respondent’ assessments between countries are significant, whereas the time differences are not.

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Applying propositional calculus of formal logic to formulate research hypotheses in management sciences

Author(s): Aleksander Pabian / Language(s): English / Issue: 02/2023

Keywords: research hypotheses; formal logic; management; propositional calculus

The article is devoted to the topic of formulating research hypotheses in management sciences. On the basis of the author’s research results, it may be concluded that although the related literature indicates the features of a properly formulated hypothesis, errors still tend to occur in the process of its construction and as a consequence, the answers to the question or questions determining the research problem are not correctly formulated.Examples of such errors include attempts to check statements which are unverifiable in practice, which could be observed even in Master’s theses. The propositional calculus, whose source is in formal logic, may prove a useful tool in creating proper hypotheses. The primary aim of the article is to prove the usefulness of the propositional calculus of formal logic in formulating the main hypothesis and partial hypotheses in research work relating to management sciences. Prior to adopting a hypothesis for further proceedings, it should be decomposed into prime factors, followed by an analysis of the propositions. Adopting such a calculus when formulating each hypothesis should result in their comprehensible and logical form, compliant with linguistic rules.

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Impact of the ageing of populations on local government revenues and expenditures

Author(s): Agnieszka Kopańska / Language(s): English / Issue: 03/2023

Keywords: ageing population; municipal budgets; decentralised public finance

Ageing populations are a challenge for public finances. The problem is recognised better at country than at local level. This study aims to analyse the impact of the ageing of populations on the revenues and expenditures of Polish municipalities, as well as on their most important components. The author performed an econometric analysis (fixed effects regression) of panel data for 2,414 municipalities between 2004 and 2019. The data for the study was obtained from budgetary statements of Polish municipalities collected by the Ministry of Finance. It was preceded by an international literature review and an analysis of demographic changes in municipalities. The demographic data came from the Local Data Bank of Statistics Poland.The study positively verified the hypothesis that if the proportion of elderly citizens in a municipality increases, the local budget shrinks. A decrease in revenues and spending per capita was observed, which could mean that in ageing municipalities, citizens receive fewer and/or lower-quality public services. Since public services are in greater demand among lower income and less self-supporting citizens, they will be influenced by the cutting of local budgets to the largest extent. The study showed that ageing municipalities tend to spend less on care homes than those where the proportion of the elderly is smaller, even though this form of care is particularly needed in ageing communities. It means that the ageing problem might deepen horizontal inequalities between municipalities. Preventing this from happening requires effective local strategies in addition to a well-devised central policy.

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