Multiple influences on corporate governance in sub-Saharan Africa : actors, strategies and implications

This paper examines the influences of three major actors – the international organisations, rating agencies, and indigenous African institutions - on the fledging corporate governance and accountability practice in Nigeria. Findings from this study suggest that corporate governance in Nigeria seems to be in a flux resulting from a degree of ‘confusion’ in the country’s corporate governance system with regards to ‘which corporate governance model’ to follow, due to the influential powers of these three actors, pulling the governance phenomenon in somewhat different directions. As a result, this paper adds to the debate on the diffusion and translation of governance practices across different institutional contexts, particularly drawing out inferences for the literature on the convergence of national systems of corporate governance

CSR communication research: A theoretical-cum-methodological perspective from semiotics

Despite the proliferation of studies on corporate social responsibility (CSR), there is a lack of consensus and a cardinal methodological base for research on the quality of CSR communication. Over the decades, studies in this space have remained conflicting, unintegrated and sometimes overlapping. Drawing on semiotics – a linguistic-based theoretical and analytical tool, our article explores an alternative perspective to evaluating the quality and reliability of sustainability reports. Our article advances CSR communication research by introducing a theoretical-cum-methodological perspective which provides unique insights into how to evaluate the quality of CSR communication. Particularly, we illustrate the application of our proposed methodology on selected UK FTSE100 companies. Our two-phased analysis employed the Greimas Canonical Narrative Schema and the Semiotic Square of Veridiction in drawing meanings from selected sustainability/CSR reports. In addition, we present a distinctive CSR Report Quality Model capable of guiding policy makers and firms in designing sustainability/CSR reporting standards.N/

Multiple Influences on Corporate Governance Practice in Nigeria: Agents, Strategies and Implications

The file attached to this record is the author's final peer reviewed version. The Publisher's final version can be found by following the DOI link.The literature on the convergence of corporate governance systems across different institutional contexts has often taken the role of ‘agents of convergence’ for granted. Against this background, we examine the influences of three major agents – international organisations, rating agencies, and local institutions – on the development of corporate governance practices in Nigeria. Findings indicate that the understanding and practice of corporate governance in Nigeria are in a flux and being pulled in multiple directions by the agents studied. This paper provides one of the very few studies utilising sub-Saharan African (Nigerian) data in international business governance research

Determinants of the quality of external board evaluation in the UK

Purpose – This study examines the influence of the following on the quality of externally facilitated board evaluation: timing of adoption of external board evaluation, type of evaluators, and the independence of external facilitators. Design/methodology/approach – The statements on board evaluation in annual reports of a sample of FTSE 350 companies were content analysed to measure the quality of externally facilitated board evaluation. We then used descriptive analysis and inferential statistics to demonstrate the possible association between the timing of adoption as well as the type and independence of external facilitators, and the quality of externally facilitated board evaluation. Findings – Results reveal some effects of the timing of adoption as well as the type and independence of external facilitators on the quality of externally facilitated board evaluation. Practical implications – Shareholders should be aware of the timing of adoption as well as consider the types and independence of external facilitators, given their influence on the quality of externally facilitated board evaluation. Regulatory authorities should provide more specific guidance on what types of professional organisations can be engaged as external facilitators and on the implementation of externally facilitated board evaluation, in order to promote its quality. Originality/value – Several studies have provided theoretical accounts on how board evaluation should be conducted to ensure its effectiveness. However, there is a dearth of empirical literature, which examines the quality of externally facilitated board evaluation. This study develops a quality measure for externally facilitated board evaluation and shows the effect of the timing of adoption, types and independence of external facilitators on its quality. Our study forges ahead an institutional theorising of external board evaluation

Special Imunohistochemical and Histological Demonstration of Neurotoxicological Effects of Regal Dry Gin on Nuclei Aggregation in the Brain Concerned with Motor Functions

As in most complex systems little disruptions to the brain substance can lead to significant functional disruptions. Properties leading to the susceptibility of nervous tissue include a high surface area of neurons, a high lipid content which retains lipophilic toxins, high blood flow to the brain inducing increased effective toxin exposure, and the persistence of neurons through an individual's lifetime, leading to compounding of damages.[1] As a neurotoxin, alcohol has been shown to induce nervous system damage and affect the body in a variety of ways. Among the known effects of alcohol exposure are both transient and lasting consequences. Some of the lasting effects include long-term reduced neurogenesis in the hippocampus,[2][3] widespread brain atrophy,[4] and induced inflammation in the brain.[5] Since degree of neurodegeneration varies with dosage taken, by some specific immunohistochemical and histological stains we have been able to quantitatively demonstrate the degree of neurodegeneration (nerve cell bodies and fibers degeneration) and extent of and actual apoptosis in acute toxicity of regal dry gin at LD50/14 in brain nuclei aggregations concerned with movement in terms of initiation, processing and coordination

Nigerian professional investors' sense-making of the impact of shareholder activism on corporate accountability

This study investigates the perceptions of professional investors (PIs) on the impact of three groups of shareholder activists (i.e., reputable, sophisticated, or institutional) on corporate accountability in a weak institutional context and how this shapes the PIs’ investment recommendations. Relying on a sense-making theoretical perspective of the power and competence of shareholder activists obtained through semi-structured interviews with 27 Nigerian PIs, we reveal that the impact of shareholder activism occurs in three activism-accountability dimensions: dominant, insignificant, and emerging. Subsequently, we unpack factors that explain the power and influence of the dominant activism of reputable activists, the insignificant activism of sophisticated activists and the emerging activism of institutional activists. By advocating a contextual understanding of shareholder activism, this article sheds much-needed insights into the concept of ‘activism-accountability’ in a weak institutional environment

Therapeutic Measures against the Current Virulent Endemicity of Ebola Virus.

Given the current situation of the third and the worst outbreak of Ebola Virus disease in Africa and of course in the world, there have been rising concerns on the evolution of different strains of Ebola virus that have been discovered and isolated during these outbreaks. This enough is a compelling warning of impending more virulent strains future outbreaks with devastating consequences. In events that culminate in the loss of vascular integrity, release of cyclooxygenase II (COX II) which results in pain, diarrhea and even shock, Ebola virus ‘engineers’ the host cells to synthesize the virus’ proteins into the body instead of the normal host proteins. Ebola virus attaches itself to the cell membrane and the viral RNA is released into the cytoplasm where it directs the synthesis of new viral proteins and genetic material. New viral genomes are rapidly coated in protein to create cores. Ebola virus RNA polymerase binds to a single promoter located at the 3' end of the genome. Genes close to the 3' end of the genome are transcribed in greatest abundance, whereas those toward the 5' end are least likely to be transcribed. The gene order is, therefore, a simple but effective form of transcriptional regulation

Therapeutic Measures against the Current Virulent Endemicity of Ebola Virus.

Given the current situation of the third and the worst outbreak of Ebola Virus disease in Africa and of course in the world, there have been rising concerns on the evolution of different strains of Ebola virus that have been discovered and isolated during these outbreaks. This enough is a compelling warning of impending more virulent strains future outbreaks with devastating consequences. In events that culminate in the loss of vascular integrity, release of cyclooxygenase II (COX II) which results in pain, diarrhea and even shock, Ebola virus ‘engineers’ the host cells to synthesize the virus’ proteins into the body instead of the normal host proteins. Ebola virus attaches itself to the cell membrane and the viral RNA is released into the cytoplasm where it directs the synthesis of new viral proteins and genetic material. New viral genomes are rapidly coated in protein to create cores. Ebola virus RNA polymerase binds to a single promoter located at the 3' end of the genome. Genes close to the 3' end of the genome are transcribed in greatest abundance, whereas those toward the 5' end are least likely to be transcribed. The gene order is, therefore, a simple but effective form of transcriptional regulation