55 research outputs found
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Factors influencing the business growth of women-owned sewing businesses (WOSBs) in Lagos-State, Nigeria: a gender-aware growth framework.
The purpose of this study is to introduce a new comprehensive gender-aware growth framework. To do that, this study: (I) provides in-depth insights into women’s perception of growth; (II) evaluated and modified Brush et al.’s gender-aware conceptual model, which is a framework developed for the study of women-owned firms in the USA. By doing that, this study offered a new gender-aware growth framework which scholars acknowledged is lacking in the field of gender and entrepreneurship.
The objectives of this study were addressed using a qualitative research design that involved the interview of 35 women entrepreneurs, who operated sewing businesses, and other key stakeholders. NVivo is utilised for coding significant statements which were presented using textural and structural descriptions of the way that women perceive growth; and their experiences of utilising the 6Ms (money, management, market, motherhood, meso-environment and macro-environment) within their enterprises.
The finding indicated that women entrepreneurs primarily associated growth with the change in their clientele. Growth was also perceived using other inconsequential growth descriptors (i.e. increase in assets) that reflected the business challenge that women currently face. Contrary to Brush et al., the findings showed that the 6Ms were categorised as direct and indirect determinants of growth. The direct elements (i.e. money, management and market) strongly supported their venture growth when their usage aligns with the way women perceived growth. The indirect determinants (motherhood, meso-environment and macro-environment) improved women’s access to the direct determinants; while their macro-environment and motherhood respectively inhibited women’s access and the utilisation of the direct growth determinants.
The new gender-aware growth model enriches the limited knowledge about women entrepreneurs, their entrepreneurial and growth activities within the developing economies. That contribution to knowledge will enable policymakers to develop effective support mechanisms that can assist women-owned businesses to grow. The new model also provides women entrepreneurs with useful information that will enable them to develop valuable growth strategies. With regards to theory, the new model advances Brush et al.'s theoretical framework as a practical tool that can be used to enhance understanding on women entrepreneurship in emerging economies. Its contextualised constructs form a broad base whose interpretations and interrelationships are useful for scholars in terms of understanding that women entrepreneurship is subjected to social, spatial and institutional contexts
Automated calibration of multi-sensor optical shape measurement system
A multi-sensor optical shape measurement system (SMS) based on the fringe
projection method and temporal phase unwrapping has recently been commercialised
as a result of its easy implementation, computer control using a spatial light
modulator, and fast full-field measurement. The main advantage of a multi-sensor
SMS is the ability to make measurements for 360° coverage without the requirement
for mounting the measured component on translation and/or rotation stages. However,
for greater acceptance in industry, issues relating to a user-friendly calibration of the
multi-sensor SMS in an industrial environment for presentation of the measured data
in a single coordinate system need to be addressed.
The calibration of multi-sensor SMSs typically requires a calibration artefact, which
consequently leads to significant user input for the processing of calibration data, in
order to obtain the respective sensor's optimal imaging geometry parameters. The
imaging geometry parameters provide a mapping from the acquired shape data to real
world Cartesian coordinates. However, the process of obtaining optimal sensor
imaging geometry parameters (which involves a nonlinear numerical optimization
process known as bundle adjustment), requires labelling regions within each point
cloud as belonging to known features of the calibration artefact. This thesis describes
an automated calibration procedure which ensures that calibration data is processed
through automated feature detection of the calibration artefact, artefact pose
estimation, automated control point selection, and finally bundle adjustment itself. [Continues.
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
Impact of Ethics on the Conduct of Professional Accountants in Nigeria
High profile corporate collapses and fraud with which accountants are said to have been
associated with has given rise to the questioning of the integrity of the professional accountants.
This systemic failure has brought into focus issues of long standing debate with respect to how to
curb this act and regain the confidence of the public in the professional accountants and the
professional accountancy bodies at large. The study examined the impact of code of ethics on the
conduct of professional accountants in Nigeria. Regression Analysis, Correlation Technique and Ttest
were employed in analyzing the data collected. The results revealed that the fundamental
principles of ethics have a significant impact on the positive conduct of professional accountants. It
further revealed that there is no difference in the various opinions of stakeholders with respect to the
impact of the code of ethics. It is therefore recommended that early stage teaching of ethics in all
schools and continuous improvements taking into consideration changes in time, based on the
current trend should be encouraged. There should also be a program in place to effectively monitor
the adherence level of accountant
Bankers’ Perspectives on Integrated Reporting for Value Creation: Evidence from Nigeria
This study aims to examine the opinions of Zenith bank employees on the value, content
and processes as well as the challenges of Integrated Reporting () in Nigeria with the hope of
highlighting recommendations to encourage organizations to adopt it. Ninety eight employees
responded to our survey. Generally, the respondents agree that () has value that could lead to
better reporting of corporate activities. They also identified challenges that could mitigate the value
of (). It was however noted that some of the challenges could be overcome with time, given
that framework exist that is being test run by a number of organizations. The study
recommends that there should be awareness campaigns to sensitize organizations on the value of
. This paper contributes to the extant literature by offering insights of Zenith Bank employees
on
Ameloblastoma: Current Etiopathological Concepts and Management
Ameloblastoma is a benign odontogenic tumor of epithelial origin. It is locally aggressive with unlimited growth capacity and has a high potential for malignant transformation as well as metastasis. Ameloblastoma has no established preventive measures although majority of patients are between ages 30 and 60 years. Molecular and genetic factors that promote oncogenic transformation of odontogenic epithelium to ameloblastoma are strongly linked to dysregulation of multiple genes associated with mitogen-activated protein kinase, sonic hedgehog, and WNT/β-catenin signaling pathways. Treatment of ameloblastoma is focused on surgical resection with a wide margin of normal tissue because of its high propensity for locoregional invasion; but this is often associated with significant patient morbidity. The relatively high recurrence rate of ameloblastoma is influenced by the type of molecular etiological factors, the management approach, and how early the patient presents for treatment. It is expected that further elucidation of molecular factors that orchestrate pathogenesis and recurrence of ameloblastoma will lead to new diagnostic markers and targeted drug therapies for ameloblastoma. © 2017 John Wiley & Sons A/S. Published by John Wiley & Sons Lt
Effect of Different Processing Techniques on Nutritional and Anti-nutritional Composition of Winged bean (Psophocarpus tetragonolobus L. Dc.) Seed
The high cost of plant protein inclusion in human and animal diets and the need to find alternative sources to traditional protein sources is on the increase. Winged bean (Psophocarpus tetragonolobus), a tropical underutilized legume was therefore analysed for its nutritional and anti-nutritional contents using different processing techniques. Two kilograms (2kg) of winged bean seeds were purchased, and samples were divided into different parts and subjected to two different processing techniques; baking at 250oC and boiling at 100oC for 20 minutes. An unprocessed portion was also separated as control. Samples from each processing technique and control were subjected to analysis for nutritional and anti-nutritional factors using standard laboratory methods. The crude protein content of winged beans from baking, boiling and control was 17.93%, 19.59 and 12.55% respectively. Crude fat was 11.25%, 9.25% and 10.40% in that order. The highest anti-nutritional factor of 2788.45 mg/100g and 3254.57 mg/100g was recorded for processed and unprocessed tannin composition also. Oxalate values reduced by 22% and 19.74%, while, phytate content reduced by 20% and 18.12% for the processed boiled and baked after baking and boiling respectively. Nutritive and anti-nutritive compositions of the processed and unprocessed winged beans were significantly different at p>0.05. Processing is therefore a viable means of increasing the nutritive value and in turn reducing the anti-nutritive values of winged beans
Global pandemic and business performance: impacts and responses
The COVID-19 pandemic is anticipated to continue to the year 2022 and could lead to several business failures if entrepreneurs do not respond adequately. Thus, the purpose of this study is to introduce a framework that captures the impacts and potential responses to the ongoing pandemic. To do that, we conducted telephone interviews with ten entrepreneurs who operate enterprises within Nigeria. Data collected for analysis were transcribed, chronologically arranged, coded, and thematically analyzed using NVivo. Our findings revealed that, during the pandemic, businesses experienced limited opening hours, a decline in their clients' patronage, lower turnover, and employee demotivation. In response, business owners should consider re-strategizing their business activities, maintaining connections with clients, and exploiting available support measures. Our findings have profound theoretical and practical implications. For entrepreneurs and policymakers, they offer insights into the form of challenges confronting businesses during a pandemic. It also provides response activities that entrepreneurs could adopt to mitigate the impact of an epidemic on their enterprises’ performance. For the field of entrepreneurship, it advances the need to integrate public health (health-related issues) into entrepreneurship study and consider its multiple levels of influence on the performance of businesses
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
E-GOVERNANCE AND PUBLIC SECTOR FINANCIAL DISCLOSURES: ANALYSIS OF GOVERNMENT AGENCIES IN NIGERIA
One of the core responsibilities of any government to its citizens is financial accountability and transparency. This is to re-assure the stakeholders that the government is people oriented and enables the stakeholders to hold the government in power accountable to its electoral promises. In Nigeria therefore, financial dealings of the government and its parastatals has been shrouded in secrecy. Unlike in the private sector, where financial disclosures are made known to owners of the business (Shareholders) at the Annual General Meetings (AGM), the public sector in Nigeria has not emulated this. Therefore, e-governance platform is imperative for government to reach a wider audience in term of impact and delivery. The question therefore is that, is Nigerian government both at the federal, state and local government engaging this platform to disclose their financial transactions? And rarely when they do, are they making full disclosures of the financial activities? A government that discloses its financial activities would enable stakeholders analyzes its performance and asks questions on the financial prudency of the state and this would prevent corruption and theft of peoples’ collective/common wealth. This study analyzed the contents of various government parastatals website to determine whether these agencies make financial disclosure and the extent to which those disclosures are made. In addition, the study also considered whether stakeholders are allowed to contribute or suggest alternative(s) in form of feedback to the government. It is therefore recommended that the audited financial report/statement which is a stewardship report showing how the common wealth allocated has been utilized. As such, the Financial Reporting Council and other government regulatory bodies should endeavor to mandate Ministries to place on their various websites a copy of the audited account of the Ministries and perhaps a copy of such report sent to appropriate quarters to ensure complianc
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