A Critical Examination of the Multinational Companies Anti-corruption Policy in Nigeria

In contemporary enterprise and organisational culture, many companies are increasingly willing to increase their profits and to gain competitive advantages through indulgence in bribery, corruption, money laundering and other anti-social practices that shows little regard for social obligations and even laws. Companies cemented their social relations by claims of socially responsible and of ethical conduct, but the evidence in practice proves otherwise. The bourgeoning corporate social responsibility literature rarely examines predatory practices of MNCs even though the practices affect a variety of stakeholders. This paper draws attention to the gaps between corporate anti-corruption policy and acts. The paper used publicly available evidence to provide case studies to show that companies engaged in bribery, corruption and money laundering as against their claims of responsible social conduct. The paper argued that MNCs have used the political elite in developing countries to seek to advance their global earnings and competitive advantages by offering bribes and other inducements to secure government contracts in Nigeria. It also encourages reflections on endemic corrupt practices and offers some suggestions for reform

The culpability of accounting practice in promoting bribery and corruption in developing countries

Bribery and corruption are increasing in the developing countries. It has been estimated that some $400 billion of bribe is paid to political elite in developing countries. Such huge amounts of money cannot be successfully executed without the active involvement of multinational companies (MNCs) from the Western countries. This paper examines the processes involved in the misapplication of accounting practice from the perspective of anti-social criminal practices. It analyses the implication of accounting practice in the construction of MNCs bribery and corruption activities. The paper locates MNCs enterprise culture and accounting practice within the broader dynamics of global capitalism to argue that the drive for higher profit at almost any cost is not constrained by accounting rules, laws and even periodic regulatory actions. The paper uses publicly available evidence to illuminate the role of accounting technology in concealing and facilitates MNCs corrupt practices in developing countries. Evidence is provided to show that to secure and retain business in developing countries and to gain competitive advantages MNCs have engaged in bribery and corruption. The paper also makes suggestions for reform

When sorry is not an option: CSR reporting and 'face work' in a stigmatized industry - A case study of Barrick (Acacia) gold mine in Tanzania

This paper investigates how a stigmatised company mobilised accounting, particularly CSR reporting, to manage a crisis of legitimacy and spoiled identity following a series of social and environmental crises. Specifically, it uses Goffman’s (1959, 1963) writings on stigma and presentation of self and Benoit’s (1995) image restoration theory to explore how a large mining company in Tanzania used various strategic responses in striving to distance and dissociate itself from the attached ‘stigma’. The evidence shows that, in response to attacks from pressure-group organisations, rather than apologising for the social and environmental crises, the company was preocupied with ‘defensive stigma management’ strategies, including denial and refocusing attention, evading responsibility, image bolstering, excuses and dissociation. Drawing on our findings, we argue that, rather than making the effects of stigma more visible, accounting and CSR disclosures were mobilised to conceal the threats of stigma, manage the legitimacy crisis and repair spoiled identity. This study moves beyond the current focus on legitimacy in the extant CSR reporting literature, by bringing in the concept of organisational stigma to examine stigma management strategies implemented by a company operating in a stigmatised industry to avoid, reduce or minimise its audiences’ disapproval

THE USE OF TAPIOCA AS A SUBSTITUTE FOR STANDARD VISCOSIFIERS

INTRODUCTION Drilling, the act of creating a hole by removing material with a drill gloss tool is also carried out in the petroleum industry, but this is done with the aid of a drilling rig for the creation of a wellbore (hole) with the sole aim of the recovery of petroleum resources(oil and gas in this case). The drilling rig which is used to carry out this drilling operation is divided into 5(five) systems they include: • Hoisting system: This is the part of the drilling rig the helps increment in the wellbore depth they includes the hoisting tower structure i.e. the mast and derrick, the substructure, the draw works( hoist ), the derrick line and its accessories and finally the travelling and crown block. • Circulating system: This is the path in which mud and cuttings pass through during the drilling process so as to enhance a better rate of penetration (ROP) by suspension of cuttings ensuring that bit cuts a fresh surface while rotating, they include the stand pipe, Kelly hose, the drill stem, the annulus, the mud return line, the shale shaker, the mud pit. • Rotary system: This system aids in the rotary action which aids drilling, ensuring a better rate of penetration (ROP), they include the swivel, Kelly, rotary drive and rotary table • Power system: This system provides all the necessary power to carry out the drilling work; this is basically the Gen set and any other power generating equipment. • Well control and monitoring system: this system basically helps to monitor the drilling operation, drilling a well is very dangerous, because the pressure in the reservoir could be significant high, which normally about couple thousands psi. The main part of this system is the blowout preventer(BOP) Drilling operation on the rig is carried out with the aid of drilling mud, the need for drilling mud in drilling operation cannot be over emphasized, and some of the uses of drilling mud include: • Suspension/removal of cuttings from well, • Control formation pressure, • Seal permeable formations, • Maintain wellbore stability, • Minimize formation damage, • Cool, lubricate, and support the bit and drilling assembly, • Transmit hydraulic energy to tools and bit, • Ensure adequate formation evaluation, • Prevent inflow of formation fluid thereby preventing a kick, etc But the properties of drilling mud is dependent on the formation parameters, a drilling mud with a density of 8.5ppg despite being the API standard can’t be used to drill a formation of 10ppg else caving in of the wellbore would occur thereby causing destruction of equipments, waste of time, and the need for a remedial operation such as sidetracking to be done which would require more funds for the operation, therefore the drilling mud used at any depth should be dependent of formation conditions at that depth. The properties of the drilling mud can be altered via the use of drilling mud additives, depending on the property needed to be increased. The mud weight/density can be increased to meet the well depth condition with the addition of weighter, example of a weighters include Haematite, Barite, etc these additives would help increase the mud weight to the needed weight, likewise, if the PH of our drilling mud needs to be increased in a case where by we are drilling through an acidic formation, additives which increase the ph of mud (PH Enhancers) can be used, examples of PH enhancers are potassium hydroxide(KOH), Sodium Hydroxide(NAOH), etc, there are also other parameters of drilling mud that can be altered such as viscosity, filtration, Gel strength et

When sorry is not an option: CSR reporting and ‘face work’ in a stigmatised industry – A case study of Barrick (Acacia) gold mine in Tanzania

This paper investigates how a stigmatised company mobilised accounting, particularly CSR reporting, to manage a crisis of legitimacy and spoiled identity following a series of social and environmental crises. Specifically, it uses Goffman’s (1959, 1963) writings on stigma and presentation of self and Benoit’s (1995) image restoration theory to explore how a large mining company in Tanzania used various strategic responses in striving to distance and dissociate itself from the attached ‘stigma’. The evidence shows that, in response to attacks from pressure-group organisations, rather than apologising for the social and environmental crises, the company was preocupied with ‘defensive stigma management’ strategies, including denial and refocusing attention, evading responsibility, image bolstering, excuses and dissociation. Drawing on our findings, we argue that, rather than making the effects of stigma more visible, accounting and CSR disclosures were mobilised to conceal the threats of stigma, manage the legitimacy crisis and repair spoiled identity. This study moves beyond the current focus on legitimacy in the extant CSR reporting literature, by bringing in the concept of organisational stigma to examine stigma management strategies implemented by a company operating in a stigmatised industry to avoid, reduce or minimise its audiences’ disapproval

Responses of African yam bean (Sphenostylis stenocarpa [Hochst. Ex A. Rich]) accessions to viral diseases and serological identification of the associated viruses

African yam bean (Sphenostylis stenocarpa) is an orphan crop with lofty nutraceutical benefits grown in Africa. However, pests and diseases often hinder its productivity. Twenty accessions of African yam bean (AYB) were screened for resistance to viral diseases and symptomatic leaves were indexed for the presence of viruses. The Field experiments were conducted during the 2015/2016 cropping seasons (wet and dry seasons). The twenty accessions were grown in triplicates in a randomized complete block design (RCBD) on the field under natural infection and the resistance or susceptibility responses were recorded using visual symptom expression. The characteristic symptoms that were highly prevalent were leaf mosaic and leaf distortion. In both seasons, there were significant (P< 0.05) differences in the severity of these viral symptoms. Also, based on the severity of the symptoms observed in this study, 2 accessions were classified as resistant, 16 as susceptible and 2 accessions as highly susceptible. Two viruses were identified serologically namely Cowpea Mild Mottle Virus (CPMMV) and Blackeye Cowpea Mosaic Virus (BlCMV). The sources of resistance identified in this study would be useful for breeders in developing virus resistant varieties for African yam bean improvement. Keywords: African yam bean, Virus, Symptoms, ACP-Elisa, Screening

Influence of tax dodging on tax justice in developing countries: some theory and evidence from Sub-Saharan Africa.

Mobilising domestic resources - in particular taxation - is key to unlocking the resources required for public investment in infrastructure, growth and sustainable finance. Tax dodging has played a major role in causing serious damage to the economic and social landscape in developing countries. This in turn, has undermined social welfare and also investment in the public services, thereby eroding the quality of life and producing a decline in average life expectancy. This study aims to share the perception that the tax arrangements of states and the transnational corporations (TNCs) of developed states have a critical effect on the development prospects of the less powerful states in developing countries. This paper locates the role of TNCs' tax practice within the broader dynamics of globalisation and the pursuit of profits, to argue that the drive of TNCs for higher profits can enrich our understanding of why some TNCs engage in tax dodging. This paper used publicly available evidence to shed light on the role played by TNCs in tax dodging practices in developing countries of Sub-Saharan Africa. The evidence shows that tax havens and offshore financial centres, shaped by globalisation, are major structures facilitating the sophisticated tax schemes of highly mobile TNCs. This paper further shows that the corrosive effect of low-tax jurisdictions ("tax havens") continues to represent a major obstacle to a regulation of global economic relations, which is required for maintaining sustainable social and economic development of poorer states. This paper, therefore, advocates a radical reform that could minimise the attendant problems created by the activities of TNCs and the enabling structures that facilitate these practices

ASSESSMENT OF WASH IN RIVERINE PRIMARY SCHOOLS IN OJO LOCAL GOVERNMENT AREA OF LAGOS, NIGERIA

Adequate water, sanitation, and hygiene in schools are vital to achieving conducive learning and well-being of pupils. The study assessed WaSH conditions in Riverine primary schools in Ojo Area of Lagos, Nigeria. The study employed field observation and administration of questionnaires to 256 pupils using purposive sampling techniques to obtain information on WaSH facilities in private and public primary schools. The data were analysed using descriptive and Chi-square statistics while the study area map and WaSH attributes were plotted using ArcMap and Excel software respectively. The results show that 92.7% of the pupils from the public school are acquainted with WaSH. Most of the schools have adequate water and handwashing facilities. The ratio of boys and girls to toilet facilities exceeded UNICEF standard while learning material on WaSH program was generally poor. The greater percentage of the pupils from public schools indicate their satisfaction with accessibility and the quality of service derived from WaSH facilities while the adequacy of WaSH facilities was rated below average. The majority of the pupils affirmed that adequate WaSH provisions will improve their academic performance. The test statistics show a significant relationship between WaSH attributes, academic performance, and the school type. The study serves as baseline information for policymakers and school management authorities for interventions in areas of greatest WASH needs. We concluded that private schools indicate some deprivation in WaSH conditions. We recommended adequate learning aids on WaSH, toilets, handwashing materials, and waste bins for optimum academic performance and well-being of the pupils with greater priority in the private schools

Sustaining open defecation free status: the vital role of validation exercise

UNICEF-Nigeria in collaboration with the Federal Ministry of Water Resources (FMWR) and key stakeholders is implementing Community-Led Total sanitation (CLTS) to accelerate sanitation coverage in rural areas with good success. Over 8,400 communities have been certified Open Defecation Free (ODF) across 21 States. Sustaining ODF status has never been so important to consolidate the initial success and moving up the sanitation ladder. 10% of randomly selected ODF certified communities are considered for the validation exercise. This exercise has reduced ODF relapse rates from 44% in 2014 to 11% in 2016. This has further improved the quality of CLTS facilitation and an increase in improved latrines. The resources spent on the validation exercise (US$6.4 per community) is much less than the funds (US$ 197) required to get the relapsed communities back to ODF

The role of entrepreneurs in provision and sustainable operations of sanitation facilities in public places in Nigeria

Local Government Areas (LGAs) in Nigeria are primarily responsible for provision of sanitation facilities in public places. Most markets and motor parks however are either without any sanitation facilities or are in dilapidated conditions because of misuse and neglect. This leads to rampant open defecation (OD) in public places. This has deprived many LGAs to attain the ODF status where otherwise every household have constructed some sort of toilets as a result of ongoing CLTS campaign. Under Federal Government of Nigeria-UNICEF WASH programme, efforts have been made to address the challenge through public- private partnership (PPP) arrangements. In selected LGAs of 3 States one hundred (100) WASH facilities are planned for completion in 2018 in markets/motor parks to bring the LGA wide ODF declaration one step closer to reality