REFLEXlONS SUR LA CRITIQUE LITTERAIRE

La critique litteraire, vue comme un ensemble des opinions exprimees sur des ceuvres d'art. est une tentative de comprendre l'ecriture et d'en juger la valeur en vue d'ameliorer la creation litteraire ulterieure. Cet article est le resultat de nos rejlexions sur les caracteres essentiels de methodes critiques appliquees a des ceuvres par un certain nombre d'auteurs. Les methodes critiques en question sont ['approche marxiste, l'approche psychanalytique et ['approche mythocritiqu

Globalising The French Language: Neo-Colonialism Or Development?

This paper is concerned with the attempt to globalize the French language in contemporary world politics, in view of competing value systems fi·om other key languages of the international society. It attempts to contextualize the philosophical trajectory of globalization which sees globalization as the homogenization of ideas, images and institutions with a view to creating a 'global culture' of norms and values acceptable among certain regional blocks. It draws its intellectual support from the French policy of assimilation which informed their colonial method during the era of balkanization of Africa, Asia, and the rest of the Third World. It adopts a critical conversational method which involves literature review, histo -empirical analysis, critical conceptual clarification and analysis, within the purview of intellectual interrogation. Findings show that the policy of assimilation adopted by the French as a fundamental colonial policy created a tension between fragmentation and integration, which still resonates in contemporary literature on neo-colonialism, albeit its developmental paradigm. The paper recommends the dissolution of this ten

LE ROLE DE LA FRANCOPHONIE DANS LE DEVENIR DU FRAN(AIS AUX PAYS ANGLOPHONES DE L' AFRIQUE

Le terme "francophonie" renvoie a 1' ensemble des pays, des gouvemements et des peuples francophones du monde ayant en commun la langue fran9aise comme langue officielle. Cela ressemble au "Commonwealth" qui represente tous les pays, gouvemements et peuples anglophones du monde mis a part les Etats-Unis d' Amerique, l'Irlande, le Pakistan et 1' Afrique du Sud. Bien que la francophonie soit une organisation internationale regroupant les pays, les gouvernements et les peuples ayant en partage la langue fran9aise comme langue officielle, elle ne se limite pas aux pays fran cop hones. Elle s' etend egalement aux pays anglophones. Cet article tente de relever les apports de la francophonie a l'essor du fran9ais dans les pays anglophones de 1' Afrique. Nous tentons d'abord d'identifier les avantages dont jouissent les pays membres de la francophonie. Puis, nous examinons les objectifs de la francophonie ainsi que le r6le de certaines de ses agences dans la realisation des dits objectifs et particulierement dans le devenir du fran9ais dans les pays anglophones de 1' Afrique. Pour conclure, nous proposons des recommandations a .!'intention des pays anglophones de 1' Afrique

Usefulness of Accounting Theory and Practices on University Financial Performance in Nigeria

This study examined the impact of accounting theory and practice on the financial performance of Nigerian Universities. The objective of the study was to examine the effect and usefulness of accounting theory and practice on the financial performance of Nigerian Universities. The study used ex-post factor research design using time series data analysis of financial information extracted from an audited University Financial Statement for the years 2008 to 2014 which is used to examine how an independent variable, present prior to the study, affects a dependent variable. The study is based on the theory of materiality concept. Findings revealed that accounting theory and practice have significant relationship with the financial performance of Universities in Nigeria. It is recommended that there should be collaboration between Accounting Standard setters and Regulators of the University system “National Universities Commission” in order to strengthen the Universities’ financial system. Keywords: Accounting Practices, Accounting Theory; Financial Performance; Public Finance    Management; Materiality Concept

Corporate Marketing Strategy and Attainment of Competitive Advantage: Evidence from Nigeria Money Deposit Banks

This study investigates the effect of corporate marketing strategy in the attainment of competitive advantage in Nigeria money deposit banks. Descriptive research design was used. Purposive sampling technique was adopted to select six (6) banks out of twenty (21) deposit money banks currently in Nigeria. Similarly, ten (10) financial experts (i.e. senior and junior staff) were quotally allocated to each bank thus a total number of 60 questionnaires were administered to the targeted respondents on the ground that they are considered to be of interest to this study. Using correlation (r) inferential statistics as analytical tool, the result of the first hypothesis showed that there is a significant positive relationship between marketing strategies of Nigeria money deposit banks in attaining competitive advantage. The finding also revealed from the second hypothesis that there was statistical significant relationship between corporate marketing strategy and customers’ loyalty. Based on this finding, we recommended that financial institutions must assess the rate of success and or failure of marketing strategies to be adopted for better competitive advantage. Keywords: Corporate Marketing Strategies, Competitive Advantage, Deposit Money Banks, Banks’ Share, Customer Loyalty

Determinants and Analysis of Domestic Debt in Nigeria: 1970-2015

Objective: The problem of debt overhang is becoming intractable in Nigeria. It is believed that the rising trend of domestic debt is determined by some factors. The paper empirically investigates the variables influencing domestic debt. Prior work: Prior literature on debt had focused on external debt. Literature on domestic debt had just examined its impact on economic growth. Approach: Multivariate vector error correction framework was used to analyze data obtained from Central Bank of Nigeria, World Bank National Accounts Data and Debt Management Office between 1970 and 2015. Results: Domestic debt investor base swings between the deposit money bank and the non-bank public. Lagged values of budget deficit, external debt and GDP growth rate explains current domestic debt in the short run. There exist bi-directional granger causalities between domestic debt and budget deficit, domestic debt and external debt and domestic debt and GDP growth rate. Implication: The study recommends reasonable budget cut, redirection of fiscal deficit into productive capital expenditure, eliminating recurrent fiscal financing and thereby utilizing rising domestic debt. Value: The study contributes to existing knowledge on domestic debt and affirmed that budget deficit, financial deepening of an economy, external debt, interest rate and GDP growth rate has a long run relationship with domestic debt in Nigeria

Relevance of Accounting Theory in Forecasting Techniques and Default Prediction in an Organization in Nigeria

Much have been done on forecasting and default or bankruptcy prediction, but not many of the earlier works have dwelt considerably on connecting accounting theory with the topic. This paper examines the relevance of accounting theory as a tool in forecasting techniques and default prediction in an organization in Nigeria, using organisations in industrial goods industry (sector) as a study area. Ex-post facto design is used this study because no attempt is made to control or manipulate relevant independent variables. Published financial statements of twelve (12) companies in the consumer goods sector with financial statements and reports covering the period of 2012 to 2017 are used. Findings revealed that liquidity ratios, leverage ratios and market ratios significantly predict and forecast firm default probability, while profitability do not significantly predict default likelihood. It is recommended that every stakeholders and entity issuing financial statements to ensure adequate disclosure of all relevant and material facts in the report to aid the analysts and other users make informed judgement from the content of the report. Key words: Accounting Ratios, Accounting Theory, Bankruptcy Probability, Corporate Default, Default Predictions, Forecast Techniques

Effect of protein deficient diets on the growth and carcass protein ash ratio of African catfish Clarias gariepinus (Burchell 1822)

As the prices of fish feed ingredients continue to soar due to economic and environmental challenges, many fish farmers now produce practical fish diets deficient in protein, to minimize costs and maximize profits. This study evaluated the effects of such diets on the growth performance and carcass quality of African catfish, Clarias gariepinus. Five dietary treatments used contained 25%, 30%, 35%, 40% and 45% protein, respectively. Fish were fed for 70 days and the results showed high and improved growth performance in relation to the increasing dietary protein levels. Carcass protein, ash and minerals correlated positively with increasing dietary protein levels while the lipids had inverse relationship. Generally, fish fed diets of 25-35% protein had lower performance than those fed the control diets of 40 or 45% protein reported as the requirements for the fish. However, and in all cases, there were no differences in the performance of fish fed 40 or 45% protein diet, indicating no significant additional benefits from feeding the fish with 45% protein diet. The results also suggested the protein requirement of the fish to be above 35% and about 40%. The carcass protein-ash ratio was observed to be constant and ranged between 4.08 and 4.82. © JASE