Antecedents of Business Level Strategies in Nigerian Agro-Based Firms

The purpose of this paper is to investigate the impact of antecedent factors on business level strategies of Nigerian agro-based firms. The study made use of survey method over one hundred and ninety-three respondents. Pearson’s correlation and regression analysis were used to analyze the data obtained. The existing relationship stemming from the results revealed that top management factor, organizational system, and departmental connectivity are important antecedent factors that determine the success or otherwise of strategic orientation dimensions. The study recommends that the calibre of the top management personnel and the internal cohesion between departments should be considered a critical variable in the adoption of particular orientation

FAIR VALUE MEASUREMENT (IFRS 13) AND INVESTING DECISION: THE STANDPOINT OF ACCOUNTING ACADEMICS AND AUDITORS IN LAGOS AND OGUN STATE, NIGERIA

This study examined the view of stakeholders as to whether or not Fair Value Measurement (IFRS 13) increased disclosure will lead to more meaningful investment decisions. The study adopted the Survey research design involving the collection of data from auditors of the “Big 4” and accounting academics in selected private universities in Nigeria. Primary data were obtained through the administration of copies of survey questionnaire to respondents. Two hypotheses were formulated and tested using Peason Product Moment Correlation and Independent Sample T-test at a significant level of 5%. Findings from the study revealed an association between IFRS 13 increased disclosure requirement and investment decisions. The result also revealed differences in the standpoint of accounting academics and auditors regarding the impact IFRS 13 increased disclosure have on investing decisions. The study recommended that the Financial Reporting Council of Nigeria should ensure that all companies in Nigeria fully adopt IFRS 13 in the preparation and presentation of their financial statements

Evaluation of reactivity indexes and durability properties of slag-based eopolymer concrete incorporating corn cob ash

The method of determining the quantities of geopolymer concrete (GPC) ingredients to attain the required and specifiable characteristics is complex owing to the involvement of more variables compared with Portland cement concrete (PCC) systems. Therefore, this study evaluated the hydraulic responses and chemical resistance of GPC produced with supplementary cementitious materials (SCMs), ground granulated blast furnace slag (GGBFS) and corn cob ash (CCA) at ambient curing conditions. Corn cob was dehydroxylated at 600 �C and used as a partial replacement for GGBFS at 0, 20, 40, 60, 80, and 100%. The activators used were 12, 14 and 16 M concentration (M) of both sodium silicate (SS) and sodium hydroxide (SH). The chemical compositions of individual and mixed binders were analyzed, while the chemical moduli of each and blended binder were examined and evaluated based on the significant reactive oxides, hence resulting in the evaluation of reactivity indexes (RIs). Moreover, the compressive strength was predicted based on the RIs and mix design proportions (MDPs) of the blended concrete, while the durability properties of each concrete sample were investigated. The results indicated that the oxide compositions of GGBFS and CCA influenced the compressive strength of GPC produced. Compared with the experimental results, the predictive compressive strengths based on the RIs and the MDPs yielded a high precision with 95% ‘‘R2”. Furthermore, the incorporation of both GGBFS and CCA increased the durability of GPC produced against sulfate attacks. Ultimately, the model equations developed by this study can be beneficial in the refinement of mix designs of both GPC and conventional concrete incorporating SCMs provided the oxide compositions of the elements are obtained

The influence of cement fineness on the structural characteristics of normal concrete

This research presents the influence of cement fineness on the structural characteristics of normal concrete. The cement was divided into different fineness zones (150 μm – 7 5μm, 75 μm – 45 μm and 45 μm – 0 μm). Thirty (30 Nos.) cement mortar cubes, 54 Nos. of 150 x 150 x 150 mm concrete cubes and 36 Nos. of 150 x 300 mm cylinder specimens were cast, cured by immersion and tested at 3, 7, 14, 21, 28 and 45 days. A concrete mix ratio of 1:2:4 (Cement: Fine aggregate: Coarse aggregate) with water/cement ratio of 0.5 was used. The results reveal that an increase in the fineness of cement particle led to an increase in workability. The setting times (initial and final setting time) reduces progressively as the cement fineness is increased from 175mins (initial setting time) for sizes 150 μm – 75 μm to an initial setting time of 140mins for sizes 45μm - 0μm. The final setting time also reduces from 300 mins to 240 mins as the cement fineness is increased. The tensile and compressive strengths recorded an increase due to the increase in cement within the concrete matrix. It was concluded that the finer the cement particle the greater the concrete strength

Using explicit knowledge of groups to enhance firm productivity: A data envelopment analysis application

Background: The telecommunication industry is globally recognised to be a knowledge-intensive industry where high levels of technological sophistication are a key determinant of success and performance. Consequently, existing research has examined the role of labour hours and the firm’s capital on productivity. Nonetheless, research is yet to relate, with empirical evidence, productivity gains that accrue to organisations as a direct function of knowledge work and knowledge workers, especially with respect to group-explicit knowledge usage in emerging economies such as Nigeria. The adoption of data envelopment analysis further provides originality in the area of benchmarking group-explicit knowledge in telecommunication firms to enhance productivity. As such, this research takes on a scientific investigation to fill this gap. Aim: The purpose of this research work was to determine the influence of group-explicit knowledge on the productivity of telecommunication organisations. Setting: The setting of this research is composed of the four leading telecommunication firms in Nigeria and their customer service centres. Methods: Based on a sample size of 42 customer service centres of the four most active global system for mobile communications organisations in Lagos state and Federal Capital Territory (FCT), Nigeria, the research adopted the output-oriented data envelopment analysis model to show the influence of group-explicit knowledge on productivity. Results: The results showed that 15 decision-making units (DMUs) (representing 36%) were found to be technically efficient using the constant return to scale approach, while only 12 DMUs (representing about 28.6%), based on variable return to scale approach, were found to productively engage their present input resources in outputs that achieve optimal productivity for the firm. Conclusion: Group-explicit knowledge dimensions that were investigated in this study significantly influence productivity of firms in Nigeria’s telecommunication industry. It was recommended that DMUs that were identified to be productivity deficient should hold resources input constant while their employees made efforts to scale up operations to enhance productivity

Assessing the low-cost buildings in Nigeria using Hydraform blocks as walling materials: the journey so far

Man’s growing desire for affordable and comfortable buildings have necessitated the diversification of materials and methods in the built sector. Thus, this paper assessed the hydraform blocks as walling materials to examine its current level of usage in the Nigerian built sector. Information was generated via literature reviews, newspapers, and professional perceptions. The findings revealed that despite the concerted feats of private developers in the use of hydraform blocks as walling materials for the low-cost building construction in Nigeria, efforts by the Federal Government has yielded limited success in this regard. Also, State Governments have not fared better. Therefore, this paper recommended and proffered solutions to bridge this gap

A comparative study on the strength characteristics of Grade 25 and Grade 30 rice husk ash blended cement concrete

Rice husk ash (RHA) is an agricultural waste which is a pozzolanic material that can be blended with cement in producing concrete. This research presents investigation carried out on the comparative strength characteristics of concrete produced with grade 25 and grade 30 cement blended concrete using a replacement level of 10% rice husk ash as substitute. Two mix ratios (1:2:4 and 1:1.12:3.01) were used. A total of 60 cube size of 150mm were cast, tested and their mechanical properties determined. The RHA was made in the laboratory by burning the husk obtained from Ifo in Ogun State Nigeria using an Electric furnace, with the temperatures of the furnace at about 700°C. The results showed that the compressive strength at 28 days decreased as the percentage replacement of Portland Limestone cement (PLC) with RHA increased from 0% to 10% respectively with compressive strengths of 29.78 N/mm2 to 21.56 N/mm2 for grade 25 concrete and 32.12 N/mm2 to 26.82 N/mm2 for grade 30 concrete. It was concluded that RHA replacement in concrete can be used for the production of concrete for light structural works in the development of sustainable and green structures

Sistemsko razmišljanje pri upravljanju tehnološkega informacijskega sistema v proizvodnih podjetjih

This paper discusses models for managing Technological Innovation System (TIS) in a manufacturing setting. It reviews the existing six models for managing TIS: Technology Push, Market Pull, Coupling Innovation Process (CIP), Functional Integration Innovation Process (FIIP), System Integration and Networking Innovation Process, and System of Innovation models. Major drawbacks of the model for managing TIS in manufacturing settings were identified. System thinking approach was then proposed as a suitable alternative for addressing these drawbacks. The basic principle of system dynamics on which system thinking is hinged is used to explain the proposed model. However, understanding and using this model are premised on the availability of knowledge and skills in computer modeling and simulation software (e.g., Ithink, Vensim, and Powersim).Članek obravnava modele za upravljanje tehnološkega informacijskega sistema (TIS) v kontekstu proizvodnje. Preučuje šest obstoječih modelov za upravljanje tehnoloških informacijskih sistemov, t.j. tehnološko vzpodbujene inovacije, tržno vzpodbujene inovacije, proces združevanja za inovacijo, funkcijska vključitev v proces inovacije (FIIP), sistemska vključitev in mrežni proces, model sistemskega inoviranja. Članek identificira glavne pomanjkljivosti modela za upravljanje tehnološkega informacijskega sistema v kontekstu proizvodnje. Kot ustrezno alternativo reševanja teh pomanjkljivosti predlaga pristop sistemskega razmišljanja. Za razlago predlaganega modela je uporabljen osnovni princip sistemske dinamike, na katerem temelji sistemsko razmišljanje. Vendar pa razumevanje in uporaba tega modela temelji na dostopnosti znanja in spretnosti za uporabo programske opreme za modeliranje in simulacije, kot so med drugim Ithink, Vensim in Powersim