The Development of Environmental Accounting and Disclosure Practices of Manufacturing Companies in Nigeria

The study is an investigation into the development of environmental accounting and disclosure practices of manufacturing companies in Nigeria with emphasis on United Cement Company of Nigeria (UNICEM) Plc, Niger Mills Nigeria Plc and PAMOL Nigeria Ltd. The data for the study were collected through questionnaires administered and the annual reports obtained directly from the companies under study. The study employed independent t-test and Analysis of Variance (ANOVA) in the test of hypotheses. The findings of the study were that manufacturing companies do not charge environmental expenditures independently of other expenditures and the level of environmental cost awareness in manufacturing companies in Nigeria are not high. Based on the findings, it was recommended among other things that environmental expenditures should be charged separately of other expenditures, this will give room for more accountability on the companies' impact on the environment. More so, the level of awareness of environmental cost should be increased. This can be achieved by the ministry of environment liaising with relevant accounting bodies calling for training and retraining of accounting staff on environmental issues and how to track externality cost. Keywords: environmental accounting, environmental expenditure, disclosure practices, environmental cost awareness

Global Patterns of Youth Development and the Key Challenge for Sustainable Growth - A Stake Issue of the 21st Century: The Nigerian Experience

This paper focused on global patterns in youth development and accounted for the variant experience in the developed and developing societies using the Nigerian experience. Global patterns in youth development are varied in developed and developing economies of the world. Developmental consideration affecting the youth of today are broad based: educational, material, health care, socio-cultural, political, socio-economic, emotional and psychological. These variants shape the attitudes, behaviour, measure of self-confidence, mental development, economic independence and the reservoir of knowledge, which enhances the resourcefulness and versatility of today’s youth. When these indices are missing or incomplete of a high degree in a youth, underdevelopment becomes an apt word in describing the state of the youth. This paper is both descriptive and empirical and the researcher reflected on the key developmental problems facing the youth in Nigeria. As a result of the emphasis placed on the global patterns of youth development, the researcher accounted for the indices of youth development in a concise manner as much as possible using 40 students in the Cross River University of Technology as a study. The study concluded that enormous contributions to education, social welfare and economic development must be provided through adequate resource management and allocation. These activities necessarily expose the youth population to winds of change from the outside world. Rigid political structures should be abolished and self-interest banished if our youths must take over the older generation in piloting the affairs of our developing societies. Keywords: Technical Education, Apprenticeship, mentorship, job creation, skill acquisition sustainable development, specialized skill, productive

The Impact of Incessant Strike Actions and Industrial Disputes in Cross River University of Technology and Its Effect on Students Motivation to Learning

The purpose of this study was to find out the impact of incessant strike actions and industrial disputes in Cross River University of Technology and its effect on students’ motivation to learning. Over the years, a considerable amount of effort has been put on ground in order to run the Cross River University of Technology devoid of financial incapacitations which has perpetually crippled its optimum functionality as an academic institution involved in man power training and development. In a wider context, there is an increased emphasis on a sound and balanced education which influences an individual’s competitiveness and meets the requirements of the global village. The requirement for today’s graduate is that he must be prepared to meet the demands of the national economy by possessing the requisite ability to compete with other graduates produced in other parts of the world. Requisite skills and knowledge is a key source of competitive advantage, often being regarded as the key differentiator between developed nations and many other developing or third world countries. The motivation of students to study is affected by all institutional components – including people, processes, rules and decision making activities involved in the administration of academic service delivery and the benefits to students in exchange for school fees paid to the University .Data was collected through questionnaires distributed to 60 students of the Institution to seek their reactions to the cycle of strikes which in the last two years [2013 to 2015] has totalled 12 calendar months of lost academic activity. The result revealed that students are grossly demotivated and discouraged to pursue academic studies in CRUTECH and that the strike actions have had significant negative effect on the motivational level of student to learn.Secondly lengthy stay at home makes them unqualified to partake in the National Youth Service scheme due to age constraints or barriers arising from above. Based on the analysis of the data, it was recommended  that to reduce incessant strike actions caused by financial incapacitations, conceited efforts such as running more study programs as a means of revenue generation should be made by the school authorities to fund the school to avert total collapse of  academic activities and dearth in balanced education.. Keywords: Demotivation, balanced education, competitive advantage, requisite skills and knowledge, key differentiator, optimum functionality, academic service delivery, financial sustainability, fundin