Effect of Corporate Governance Mechanisms on Going Concern Likelihood of Listed Deposit Money Banks in Nigeria

Going concern describes the company's ability to maintain its business continuity. The auditor can issue a going concern audit opinion if the company's condition is doubtful in its business continuity. Based on this premise, this study investigated the effect of corporate governance mechanisms on the going concern likelihood of Deposit Money Banks (DMBs) in Nigeria. The study used an ex post facto research design. The secondary data source was collected from the published annual financial reports of the studied DMBs in Nigeria. The study covered fifteen  DMBs in Nigeria, ranging from 2013 to 2021. The data collected were analysed using logistic regression analysis using STATA software. Findings from the research show that board financial expertise and independence negatively and significantly affect the likelihood of DMBs in Nigeria. The study also indicates audit firms' size positively affects going concern likelihood. While audit tenure shows a negative and significant impact on the going concern likelihood of DMBs in Nigeria. Based on the above findings, the study recommends that the authorities ensure that the board has the requisite financial expertise to oversee the financial reporting, risk management, and decision-making of the DMB. The regulatory authorities should also investigate cases of perceived failure of the board to perform its oversight function and take appropriate disciplinary actions against erring board members

Instruments supporting local innovativeness

The contemporary challenges that the economy raises for entities functioning on the market constitute the major stimulus for the transformation not only enterprises but also entities comprising partners of the market competition. Hence, Local Government Entities aiming at the creation of appropriate conditions for the development of local entrepreneurship promote and implement instruments which are supposed to support local entrepreneurs in undertaking innovative and venturesome activities. The current article, which presents the selected instruments of supporting innovativeness by local government entities, is devoted to this problem. Its last part provides the characteristics of pilot studies conducted by the authors, which demonstrate the perception of the relevance of applying individual instruments promoting innovation by two groups of respondents i.e. representatives of local authorities and entrepreneurs

Creative Accounting Practice - Make or Mar Profit

The study looks at creative accounting practices in Nigeria with specific emphasis on its role in improving profit or otherwise. Like the tax avoidance, creative accounting, though lawful, is unethical. Though the practice often keeps companies afloat, their financial positions remain very unhealthy, with the consequences of a sudden failure, as the concept of "true and fair" is compromised. From the literature reviewed, it was discovered that managers use various creative accounting dimensions of income overstating, inventory manipulation, bad debt understatement, liabilities understating, and depreciation underreporting to manipulate the accounting figures at the detriment of the shareholders for their selfish gain. The study concluded that creative accounting improved profitability in the short run while enhancing an organisation's overall survival and ongoing concern. Thus, there is an urgent need to curb these practices with a robust legislative act that will make them unlawful by establishing a new policy framework. By intensifying its supervisory roles, NDIC and Apex Bank must strictly comply with revenue, inventory valuation, and asset depreciation accounting policies

Koncepcja oceny stopnia informatyzacji w osiąganiu dojrzałości procesowej gmin

The conception of computerization evaluation in the process of introducing process management in local governments In contemporary conditions organizations look for ways of achieving competitive advantage in any possible areas. Recently they have turned into improvements of their managements systems. One of possible change there is resigning from traditional structures and turning them into processes due to introduction of process management. In the article the authors have pictured the stages through which local governments must move to achieve full level of process maturity. Special research has been conducted to establish how many local governments in Dolnośląskie region have introduced fully process management. Also, the research has enabled to get to know what level of computerization the governments are on and what technologies they use. Moreover, the use of BPM instruments has been examined. The research has shown that local governments in that region are not advanced in terms of process management practices and technologies used

Creative Accounting Practice - Make or Mar Profit

The study looks at creative accounting practices in Nigeria with specific emphasis on its role in improving profit or otherwise. Like the tax avoidance, creative accounting, though lawful, is unethical. Though the practice often keeps companies afloat, their financial positions remain very unhealthy, with the consequences of a sudden failure, as the concept of "true and fair" is compromised. From the literature reviewed, it was discovered that managers use various creative accounting dimensions of income overstating, inventory manipulation, bad debt understatement, liabilities understating, and depreciation underreporting to manipulate the accounting figures at the detriment of the shareholders for their selfish gain. The study concluded that creative accounting improved profitability in the short run while enhancing an organisation's overall survival and ongoing concern. Thus, there is an urgent need to curb these practices with a robust legislative act that will make them unlawful by establishing a new policy framework. By intensifying its supervisory roles, NDIC and Apex Bank must strictly comply with revenue, inventory valuation, and asset depreciation accounting policies

E-LEARNING W CZASIE PANDEMII COVID-19: POZYTYWNE ASPEKTY I BARIERY ZDALNEJ NAUKI Z PERSPEKTYWY STUDENTÓW

E-learning as a form of teaching until the outbreak of the COVID-19 pandemic was treated in many Polish universities only as an additional, alternative form of teaching. As a result of the pandemic, remote teaching has become a necessity. It was possible only through the comprehensive use of information and communication technologies, which are currently the basis for the implementation of didactic processes. he aim of this article is to identify barriers and positive aspects resulting from the implementation of distance learning in teaching processes at universities from the student's perspective .The study was quantitative in nature and was carried out with the use of a remote questionnaire on 144 groups of respondents in the period of December 2021 – January 2022. The results of the study allowed to identify barriers and facilities defined by respondents, which resulted from 100% implementation of remote didactic processes. Keywords: remote learning, e-learning, COVID-19, ICT JEL classification codes: I23, I25E-learning jako forma nauczania do czasu wybuchu pandemii COVID-19 był w wielu polskich uczelniach traktowany tylko jako dodatkowa, alternatywna forma prowadzenia zajęć. W wyniku pandemii prowadzenie zajęć w sposób zdalny stało się koniecznością. Możliwe to było tylko poprzez wszechstronne wykorzystanie technologii informacyjno-komunikacyjnych, które obecnie stanowi podstawę realizacji procesów dydaktycznych. Celem niniejszego artykułu jest identyfikacja barier oraz pozytywnych aspektów wynikających z wdrożenia nauczania zdalnego w procesach dydaktycznych na uczelniach wyższych z perspektywy studenta. Przeprowadzone badanie miało charakter ilościowy i zostało zrealizowane z wykorzystaniem zdalnego kwestionariusza ankietowego na grupie 144 respondentów w okresie od grudnia 2021 roku do stycznia 2022 roku. Wyniki badania pozwoliły na zidentyfikowanie barier oraz udogodnień definiowanych przez respondentów, które wynikały ze 100-procentowego wdrażania zdalnych procesów dydaktycznych. Słowa kluczowe: zdalna nauka, e-learning, COVID-19, ICT Kody klasyfikacji JEL: I23, I2

Integrating Web-based Visualization with Structural System Understanding to Improve the Technical Education of Architects

The relationship between structure and form has become an important topic of educational research in architecture. The new trend in architecture is to create elegant and efficient designs that are adequately responsive to environmental conditions such as various applied loads. This has created a challenge in architectural education to train architects who are aware of the relationships between structure and form. This paper provides the results of a collaborative effort among the schools of Architecture and Design, Computer Science, and Education at Virginia Tech to develop a web-based learning tool called Structure and Form Analysis System” (SAFAS). SAFAS consists of a “Knowledgebase” and a “Structure and Form Experimentation” module, both of which were used in an undergraduate structures course as supplemental learning materials. Evaluation of the results of several assignments given to students demonstrated that the developed educational materials were effective in helping students (a) gain a better understanding of spatial structures and (b) comprehend the relationships between structure and form. From this study, it is concluded that the SAFAS and the associated educational tools could be used in undergraduate architecture and structures courses to foster a better understanding of various structural concepts

Returns to migration after job loss—The importance of job match

Loss of specific human capital is often identified as a mechanism through which displaced workers might experience permanent drops in earnings after job loss. Research has shown that displaced workers who migrate out of their region of origin have lower earnings than those who do not. This paper extends the discussion on returns to migration by accounting for the type of jobs people get and how related they are to their skills. Using an endogenous treatment model to control for selection bias in migration and career change, we compare displaced stayers with displaced movers in Sweden. Results show that migrants who get a job that matches their occupation- and industry-specific skills display the highest earnings among all displaced workers. If migration is combined with a job mismatch, earning losses are instead observed. This group experiences the lowest earnings among all displaced workers.publishedVersio

Labor Market Pooling and Job Outcomes of Displaced Workers

This paper studies how labor market pooling, calculated as regional concentrations of employment in related industries and related occupations, affects the job outcomes of displaced workers. Using matched employer-employee data for displaced workers between 2003-2009 in Sweden, the results show that all workers experience a drop in earnings after displacement. However, the earning losses of workers who lose their jobs in markets with higher labor market pooling are lower. Two mechanisms are highlighted to why this is the case - (1) better job match and (2) higher probability of getting a better job than the pre-displacement one