The Impact of Employee Participation in Accounting Services Outsourcing Decision: Case Study of Nigerian SMEs

This paper titled the Impact of Employee Participation in Accounting Services Outsourcing (ASO) by Small and Medium Enterprises (SMEs) in Nigeria. The study seeks to identify what factors affect outsourcing decision and the relationship between employee participation and outsourcing decision by SMEs. Therefore the study is mainly guided by the theory of Transaction Cost Economics (TCE). The key arguments of this paper were developed in line with TCE Theory. Thematic analysis of 1,300 SMEs using 10 case study based on in-depth interviews with Chief Financial Officers (CFOs) representing 10 industrial sectors. The study area is North Central Geo-Political Zone of Nigeria comprising mainly profit based manufacturing SMEs excluding public not for profit and service oriented enterprises. The study found that ASO decision is affected by cost-driven, strategy-driven, environment-driven and function-driven factors which all are linked with employee attitude and behavior to work. Therefore the study concludes that employee participation has positive influence over sourcing decision by Nigeria’s SMEs. It also confirmed that communication, vendor expertise and trustworthiness are drivers of sourcing decision by these enterprises

Stakeholder Perception of the Impacts of Communication for Development Techniques in NGO-Supported Organizational Capacity Building: A Case of Yobe State Primary Health Care Management Board

Utilization of communication for development (C4D) techniques in organizational capacity-building support provided by foreign aid-assisted developmental programs run by non-governmental organization (NGOs) has been shown to improve primary health care (PHC) services in both urban and rural communities, especially the latter. This study investigated stakeholder perceived benefits of organizational capacity-building support provided by NGOs toward the improvement of PHC services in Yobe State. Adopting a case study approach with key informant interview (KII), the responses of four key management staff of Yobe State Primary Health Care Management Board (YSPHCMB) were captured and analyzed using the organizational capacity assessment tool model and critical discourse analysis. The key findings revealed that two critical C4D techniques namely, advocacy and behavior-change communication have impacted significantly toward the strengthening of both YSPHCMB and improvement of PHC services in rural areas of the state more than it did in urban centers; organizational capacity-building support provided by NGOs have significantly strengthened the capacity of YSPHCMB effectively more than both the State and Federal Governments (the primary funders of PHC services) did; and perceived sustainability crisis (PSC) in the event of the expiration of the tenure of some NGOs and developmental programs has been identified as a critical challenge that may affect the tremendous successes achieved by the programs/NGOs negatively should they close as anticipated. To avert the occurrence of PSC in the aftermaths of the closure of an NGO, both the State and Federal Governments should ensure enough and timely release of PHC counterpart funding. Keywords: C4D, communication for development, Nigerian primary health care services, NGO, OCAT, organizational capacity assessment tool, PHC, DOI: 10.7176/DCS/9-3-03 Publication date:March 31st 201

Stakeholder Perception of the Impacts of Communication for Development in NGO-Supported Organizational Capacity Building: A Case of Yobe State Primary Health Care Management Board

Utilization of communication for development (C4D) in organizational capacity-building support provided by foreign aid-assisted developmental programs run by non-governmental organization (NGOs) has been shown to improve primary health care (PHC) services in both urban and rural communities, especially the latter. This study investigated stakeholder perceived benefits of organizational capacity-building support provided by NGOs toward the improvement of PHC services in Yobe State. Adopting a case study approach with key informant interview (KII), the responses of four key management staff of Yobe State Primary Health Care Management Board (YSPHCMB) were captured and analyzed using the organizational capacity assessment tool model and critical discourse analysis. The key findings revealed that two critical C4D techniques namely, advocacy and behavior-change communication have impacted significantly toward the strengthening of both YSPHCMB and improvement of PHC services in rural areas of the state more than it did in urban centers; organizational capacity-building support provided by NGOs have significantly strengthened the capacity of YSPHCMB effectively more than both the State and Federal Governments (the primary funders of PHC services) did; and perceived sustainability crisis (PSC) in the event of the expiration of the tenure of some NGOs and developmental programs has been identified as a critical challenge that may affect the tremendous successes achieved by the programs/NGOs negatively should they close as anticipated. To avert the occurrence of PSC in the aftermaths of the closure of an NGO, both the State and Federal Governments should ensure enough and timely release of PHC counterpart funding. Keywords: C4D, communication for development, Nigerian primary health care services, NGO, OCAT, organizational capacity assessment tool, PHC, DOI: 10.7176/NMMC/79-04 Publication date: April 30th 201

EXPLORING ORGANIZATIONAL CAPACITY STRENGTHENING FACTORS INFLUENCING THE USE OF COMMUNICATION FOR DEVELOPMENT TECHNIQUES FOR ENHANCEMENT OF PRIMARY HEALTH CARE SERVICES ADMINISTRATION IN NIGERIA

The impacts of organizational capacity-strengthening support provided by local non-governmental organizations toward the utilization of communication for development techniques (advocacy and behavior change communication) for the improvement of primary health care services administration in the North-eastern Nigerian state of Yobe were explored. Using the organizational capacity assessment tool model and critical discourse analysis, the responses of five key management personnel of Yobe State Primary Health Care Management Board were analyzed. Organizational capacity strengthening in respect of organizational governance, coordination and partnerships, organizational planning, human resource development and management board dimensions appeared to have salient influences on the utilization of communication for development techniques in primary health care services administration with budgeting and financing dimensions having weaker influences. Perceived sustainability crisis and government political commitment appeared to play a moderating role

Genetic Diversity of Pearl Millet (Pennisetum typhoides) Cultivars in Semi-Arid Northern Nigeria

Over the last two decades, several seed-related studies have been conducted in semi-arid Africa to improve farmers’ access to quality seeds of dry land cereals and legumes. These have indicated that genetic diversity which is at stake is a major resource. However, there is an undeniable evidence of the erosion of crop genetic diversity. The aim of the study is to evaluate genetic variability of pearl millet cultivars obtained from four semi-arid villages of northern-eastern Nigeria namely Dagaceri and Kaska. It should be noted that all the 42 sampled respondents in all the study areas are males and heads of households. They are most active in agricultural practices and also have the final say in the activities of their household. A total of 25 pearl millet genotypes were collected based on diverse morphological data recorded on the field using Participatory Rural Appraisal. The main approach to the present study is to link the advanced biological technique (laboratory study) on genetic characteristics with social science field methodologies. The techniques used in the laboratory analysis are the Amplified Fragment Length Polymorphism (AFLP) and Multiplexed Single Oligonucleotide Amplification. Laboratory studies revealed that genetic compositions of all inventoried pearl millet are not the same. The difference within and between the landraces was estimated using molecular marker (AFLP) and from the data it was noted that farmers’ husbandry practice resulted to the isolation of group ideotypes, making landrace names quid pro quo of genetic diversity. It was recommended that because farmers’ methods of selection play an important role in genetic management and conservation, it should be linked with the formal seed system to enhance genetic management and control genetic erosion.   Key words: genetic diversity, pearl millet, amplified fragment length polymorphism, northern-eastern Nigeria

Design Construction and Performance Evaluation of Solar Still for Rural Dwellers

This paper is aimed at designing, constructing and performance evaluation of a solar still. The solar still is design and constructed with locally source materials for rural dwellers. The still absorber plate is constructed with 2 mm galvanised plate painted black with an area of 2 m2 to absorb solar radiation effectively. The side wall and the base is constructed with concrete. Sawdust and felt is used between the retaining wall and base to resist heat transfer from the system to the surrounding vice-versa. The top cover of the still is constructed with transparent glass pane of 4 mm housed in an aluminium frame. The catch basin that collects the condensate is constructed with PVC pipe channel of 50 mm. The performance of the still was evaluated with; Overall yield (sum of daily yield and over-night yield) at a different water depth of (20, 40, 60 mm), (5127 ml/m2/hr, 4558 ml/m2/hr, and 3852 ml/m2/hr). The efficiency of the system at different water depth (20, 40, 60 mm) 51.27 %, 45.58 %, and 38.52 %. The water analysis before and after distillation was certified safe and portable for human consumption

Outsourcing as an Alternative for Higher Education Financing (HEF) in Nigeria: The Case of Adamawa State University Mubi, Gombe State University and Taraba State University, Nigeria

Socio-political and economic issues relating to financing higher education is broadly deliberated and debated subject in many public mediums and academic gatherings in Nigeria, for over a decade to date. Altogether those deliberations and debates are grounded virtually on two basic principles of, financing adequacy and equitability. Inadequacy of education financing is blamed for the deterioration in the quality of education. Furthermore, inequitable resource allocation between federal and State universities in Nigeria forms part of the key issue in accomplishing efficiency of resource utilization which is missing in academic literatures addressing higher education financing in Nigeria. In the context of Nigeria, considering the practical experiences, especially in the operational mechanism of financing of Higher education, transparency and corruptions became a syndrome that ravishes the educational system. This study focuses on sources of higher education finance and the relative contribution of each source to educational development of the nation. At the same time, implications of the present financing mechanism on parity and efficiency of higher education if Outsourcing is introduced as an alternative source of funding in the subsector. This study examines the matters relating to Higher Education Financing at three levels; financial allocation, resources allocation and education output distribution. This study is exploratory cross sectional survey and collects both primary and secondary data from relevant literatures available. The study revealed that outsourcing is a means of Internally Generated Revenue (IGR) in higher institution and therefore serve as alternative means of financing higher education in broad and university education in particular. Therefore, this study recommends formal incorporation of outsourcing in financing of university education in Nigeria

Mitigation Strategies to Environmental Degradation in Nigeria

Our environment is naturally blessed with dynamic resources to include vegetation, waters, soils and animals etc. Naturally, vegetation change, rivers are polluted, soil erodes and species are depleted all courtesy of human activities. While this is on the increase, some potentially more potent and dynamic activities on top of these already dynamic natural processes are surging up. Man who is at the center has dramatically altered much of nature and its natural environment through a process which is not new because it has been on for very long. One significant dilemma in that transformation is that nature has been destroyed sharply over the last two centuries. Today, the natural environment is being progressively destroyed with bulldozers and forests (species) felled by machine or handheld saws and reduced to small remnants of its original extent. To substantiate this, by mid-1970s (after the drought that caused serious degradation in Africa), humans had drastically increased the rate at which world?s forest cover and soils are destroyed. Over the last century development has claimed almost all fringes of major towns. If we have observed one thing common between the human interaction and the nature, it is that our inability to sustainably manage the natural environment is often quite clear. On the notion that efforts to stop further deterioration are never late, Myers (1992) noted ?we still have half of all tropical forests that ever existed?. Although this paper is theoretically sounded, its aim is to propose sustainable mitigation strategies to Nigeria?s rising environmental degradation. Considering this all, it is recommended that hybrid options combining indigenous and current externally developed approaches (which are mostly incompatible with the environment and cultures of Nigeria) should be produced and utilized to combat degradation in the country.   Key words: environmental degradation, mitigation, natural resources, Nigeri

Compliance with Company and Allied Matters Act (CAMA) Evincing Financial Reporting Quality Impact on Performance of Small and Medium Enterprises (SMEs) in Nigeria

This study is on the compliance with regulatory framework by Small and Medium Enterprises (SMEs) in Nigeria evincing financial reporting quality impact on firm performance. The design is an exploratory survey employing structural equation modelling in model specification. The empirical analysis of this study went through exploratory factor analysis (EFA) and then confirmed by confirmatory factor analysis (CFA). This study examined the impact of compliance with companies and allied Matters Act through financial reporting quality on performance of SMEs in Nigeria. The outcome revealed that the Financial Reporting Quality (exogenous variables) accounted for 39% while the Firm Performance (endogenous variables) accounted for 61% of the total variance. Thus, the Squared Multiple Correlations (SMC) fraction result confirmed that financial reporting quality has direct relationship with SMEs performance. Thus, Financial Reporting Quality (FRQ) impact on firm performance at (β=0.875) is significant. The study recommends that since FRQ is having a direct and significant relationship with SMEs performance the need for enforcing compliance to statutory and regulatory framework on SMEs by SMEDAN, CBN and all other stakeholders is necessary. Keywords: compliance, reporting quality, performance, SMEs, Nigeria. DOI: 10.7176/RJFA/10-6-08 Publication date:March 31st 201