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نتیجه جستجو - نیجریه

تعداد مقالات یافته شده: 34
ردیف عنوان نوع
1 Accounting as a technology of neoliberalism: The accountability role of IPSAS in Nigeria
حسابداری به عنوان فناوری نئولیبرالیسم: نقش پاسخگویی IPSAS در نیجریه-2021
This paper critically examines the implications for Nigeria’s indebtedness of neoliberalism as a neo-colonial dependency concept and International Public Sector Accounting Standards (IPSAS) as a technology of a new form of economic imperialism. As Nigeria’s huge oil and gas revenues continue to be lost to corruption, the country relies on loans from Paris Club countries and International Financial Institutions (IFIs), notably the World Bank. In 1999, when the country changed from military to democratic governance, Nigeria’s debt to the Paris Club and the World Bank was $30bn. With pressure from the Paris Club and the World Bank to repay its debts, the new democratic Nigerian government sought debt forgiveness and rescheduling. Although the World Bank, representing the creditors in debt negotiation, does not go into specific accounting standards to be adopted by debtor nations, the Bank does require Nigeria to embrace neoliberal economic reforms (including public sector reporting framework that produces consistently relevant and reliable financial information – which denotes IPSAS). Despite the partial debt forgiveness, repayment of the balance of the debt and adoption of IPSAS, Nigeria remains endemically corrupt, relies on loans from powerful nations and IFIs, and has again become debt-laden. Contrary to neoliberal assumptions therefore, we provide the evidence that better accounting may not necessarily be a panacea for economic development.
keywords: نئولیبرالیسم | موسسات مالی بین المللی (IFIS) | حسابداری بین المللی بخش دولتی | استانداردها (خود) | فساد | شفافیت و پاسخگویی | Neoliberalism | International Financial Institutions (IFIs) | International Public Sector Accounting | Standards (IPSAS) | Corruption | Transparency and Accountability
مقاله انگلیسی
2 Indigenous flood control and management knowledge and flood disaster risk reduction in Nigerias coastal communities: An empirical analysis
دانش کنترل و مدیریت سیل بومی و کاهش خطر بلایای سیل در جوامع ساحلی نیجریه: یک تحلیل تجربی-2021
Flooding is one of the major global challenges today. The role of indigenous knowledge in offering an effective risk reduction strategy towards flood disaster disregarded for many decades is now gaining global recognition. There is a growing call for empirical identification of the effectiveness of indigenous knowledge in flood risk reduction. Consequently, this paper empirically examines indigenous flood control and management knowledge with the intent to identify its effectiveness in risk reduction of flood disasters in Nigeria’s coastal communities. This is to provide empirical bases for the formulation of appropriate strategies for enhancing flood risk reduction in Nigeria’s coastal communities. The research engaged focus group discussion and questionnaire methods to generate primary data. The research proceeds with principal component analysis to classify and measure the effectiveness of indigenous flood control and management knowledge in flood risk reduction. The result shows the existence of eight types of indigenous flood control and management knowledge in the coastal communities and they were 61.2% effective in flood risk reduction. This implies that indigenous flood control and manage- ment knowledge practiced in Nigeria’s coastal communities is effective in flood risk reduction. This study pro- posed a sustainable approach to risk reduction in flood disasters based on the integration of indigenous knowledge systems and modern flood management strategies.
keywords: دانش بومی | کنترل سیل | جوامع ساحلی | مدیریت | فاجعه سیل | کاهش خطر | Indigenous knowledge | Flood control | Coastal communities | Management | Flood disaster | Risk reduction
مقاله انگلیسی
3 Introducing an aflatoxin-safe labeling program in complex food supply chains: Evidence from a choice experiment in Nigeria
معرفی یک برنامه برچسب زدن بدون آفلاتوکسین در زنجیره های تأمین مواد غذایی پیچیده: شواهدی از یک آزمایش انتخاب در نیجریه-2021
Food contaminated with aflatoxins is one of the more prominent food safety issues facing developing countries. These toxins impose an immense burden on countries that have to deal with the repercussions of the contamination. Repercussions include increased public health concerns, increased health care expenditures, and other economic tolls. To alleviate these food safety concerns, the implementation of aflatoxin-safe certification can potentially incentivize and elevate food safety standards. This study uses a discrete choice experiment approach to assess if traders are willing to pay a price premium for aflatoxin-safe maize and whether such a premium varies across their market channels. Results indicate that maize traders who sell to other traders, large feed mills, food companies, and retailers exhibit a higher willingness to pay (WTP) for aflatoxin-safe certification compared to those who sell to small feed mills and consumers. Relevant policy implications are discussed.
Keywords: Aflatoxin contamination | Aflatoxin safe certification | Traders preferences | Traders willingness to pay | Maize, Nigeria
مقاله انگلیسی
4 Redefining recovery: Accounts of treatment experiences of dependent cannabis users in Nigeria
بازسازی دوباره بازیابی: حساب های تجربیات درمان از کاربران وابسته به کانابیس وابسته در نیجریه-2021
Background: Research on addiction recovery describes recovery as a process leading to cessation of drug use. Few researchers have explored alternative views of recovery, and the interplay of individuals’ agency and social context in the recovery process. This study explored situated understandings of recovery among cannabis users that emphasized process and contingency. Methods: We conducted the study in Uyo, Akwa Ibom State in Nigeria. Participants were current (street-involved) cannabis users aged 21 to 34 (n = 97), recruited through time-location sampling. The study collected data through in-depth, individual interviews, which study staff transcribed, coded, and analyzed thematically. Results: Participants’ accounts indicated a quest for treatment as a means of recovery and redemption (i.e., repairing an identity damaged by dependent cannabis use). Relapse affected recovery when participants defined the latter as abstinence. Framing recovery this way showed the effects of social and structural factors on indi- vidual agency and treatment experiences. Yet some participants’ accounts highlighted a redefinition of recovery as a process (“recovering”), measured by such outcomes as reduced drug use and improved overall well-being. Conclusions: Reframing recovery, as some participants’ accounts in our study capture, speaks to the need for treatment programs that are informed by the principles of harm reduction and health promotion. Instead of foisting a singular treatment goal defined as total abstinence onto drug users seeking treatment, treatment should be attuned to the experiences and life circumstances of users and support them in achieving their recovery goals.
keywords: آژانس | شاهدانه | هویت | نیجریه | بهبود | رفتار | Agency | Cannabis | Identity | Nigeria | Recovery | Treatment
مقاله انگلیسی
5 Accounting colonization, emancipation and instrumental compliance in Nigeria
استعمار حسابداری، رهایی و انطباق ابزاری در نیجریه-2021
This study explores the extent to which designs for accounting change and accounting colonization can be absorbed through a devious compliance/implementation that deflects new interpretive schemes. To do so, it conducts an in-depth analysis of two contrasting Nigerian public service organizational cases, in which there was an ostensible search for improvements in financial governance. While one of the cases indicates how accounting colonization involved change through an ostensibly coercive accounting design, the other case organization employed budget assurances to deliver public service consistent with an ostensibly more emancipatory design. In both cases, instrumental compliance with the accounting design did not occur during implementation as a devious compliance took hold. Consequently, the delivery of priorities was not exactly as intended. This study contributes to the theorising of emancipatory/oppressive accounting, including vis-à-vis accounting colonization, by providing evidence of both the coercive and emancipatory dimensions of accounting design in this context. In addition, it highlights the relevance of a closely observed and nuanced approach to analysing accounting in action, which is of significant importance to policy-makers and other social actors.
keywords: حسابداری | کلونیزاسیون | آزادی | خدمات عمومی | نیجریه | Accounting | Colonization | Emancipation | Public services | Nigeria
مقاله انگلیسی
6 Voices from ‘Igbo Bunks’: A qualitative study of the complicity of law-enforcement agents in marijuana use in a Nigerian community
صداهایی از Igbo Bunks : یک مطالعه کیفی از همدستی ماموران اجرای قانون در مصرف ماری جوانا در یک جامعه نیجریه-2020
There exists observable complicity by law enforcement agents in illicit drug networks for financial gain and yet the problem remains under-researched. Thus, this study explored the connection between cannabis use/users and the connivance of narcotic agents in Afikpo North LGA of Ebonyi State, Nigeria. Purposive and snowballing sampling techniques were employed in selecting a sample of 21, comprising 18 regular ‘Igbo Bunks’ (specially designed marijuana-smoking joints) patronisers and three dealers (Bunk owners/managers). Qualitative thematic method was adopted in analysing the data generated from in-depth oral interviews. Findings revealed that three popular Bunks operate unhidden and were well-known to the National Drug Law Enforcement Agency (NDLEA) and Nigeria Police Force (NPF), but little or no action has been taken to close them down. Although the outcome of the connivance has led to an increase in the price of cannabis due to illegal monetary compensation given to law enforcers to secure their approval, recurring use has also been recorded due to the ostensible comfort and protection these joints offer to customers. Organised marijuana smoking is a fast growing but underexplored ‘lawenforcement problem’ to watch and therefore further empirical studies on the phenomenon is suggested to further direct policy and action. There is urgent need for community responses and partnership with law enforcement agents. Since the most visible part of drug issue takes place in our neighbourhoods, this security synergy is necessary and timely for effective prevention and control of the phenomenon.
Keywords: Complicity | Igbo Bunks | Marijuana use | Law-enforcement agents | Qualitative study
مقاله انگلیسی
7 تأثیر کیفیت حسابرسی بر عملکرد مالی شرکت های پذیرفته شده در بورس نیجریه
سال انتشار: 2020 - تعداد صفحات فایل pdf انگلیسی: 6 - تعداد صفحات فایل doc فارسی: 16
شکست‌های عمده شرکت‌ها و سایر فروپاشی‌هایی از این قبیل که در سراسر جهان و در نیجریه رخ داده است، نگرانی‌هایی را در مورد اطمینان از شیوه‌های گزارش‌دهی مالی توسط شرکت‌های پذیرفته ‌شده در بورس نیجریه ایجاد کرده است. این امر تعدادی از نهادهای نظارتی و حرفه ای را برانگیخت تا به فکر اصلاحاتی باشند که گزارشگری مالی را شفاف تر می کنند و در نتیجه عملکرد و کیفیت حسابرسی را افزایش می دهند. بنابراین، این مطالعه مُهر تاییدی است بر تأثیر مستقیم کیفیت حسابرسی بر عملکرد مالی شرکت‌های پذیرفته شده در بورس نیجریه. ما 84 شرکت از بورس اوراق بهادار نیجریه را با 756 نمونه برای یک دوره نه ساله از سال 2010 تا 2018 بر اساس رویکرد داده های پانلی (ترکیبی) به کار می گیریم. علاوه بر این، در مطالعه فعلی از رویکرد ثانویه برای بازیابی داده‌ها از سایت تامپسون رویترز DataStream و همچنین صورت‌های مالی شرکت‌های پذیرفته شده در بورس استفاده شده است. این مطالعه از رگرسیون چندگانه برای بررسی مدل استفاده می کند. نتایج نشان می دهد که حق الزحمه حسابرسی رابطه مثبت و غیرمعناداری با بازده دارایی ها (ROA) دارد. این بدان معناست که اگر مبلغ پرداختی به حسابرسان بابت انجام خدمات حسابرسی کاهش یابد، عملکرد مالی شرکت های پذیرفته شده در بورس نیجریه افزایش می یابد. مطابق با تئوری نمایندگی، اندازه حسابرس رابطه مثبت معناداری با ROA نشان می دهد. این رقم مثبت نشان می دهد که درصد افزایش در شرکت های حسابرسی شده توسط Big4 و همچنین عملکرد مالی (ROA) نیز افزایش می یابد. استقلال حسابرس نیز رابطه مثبت و معناداری با ROA دارد. در نهایت، مشخص شد که استقلال حسابرس در عملکرد مالی قدرتمندتر از اندازه حسابرس است. نتیجه این تحقیق به مدیران ارشد و همچنین مدیران اجرایی شرکت های پذیرفته شده در بورس نیجریه کمک می کند تا تلاش بیشتری برای استقلال حسابرس انجام دهند. بعلاوه، این مطالعه پیشنهاد می‌کند که مدیران باید از خدمات ارائه شده توسط مؤسسات حسابرسی استفاده کنند که یکپارچگی و ماهیت آنها غیرقابل تردید است. همچنین به سیاست گذاران و مقامات مربوطه در تصمیم گیری کمک خواهد کرد.
کلیدواژه ها: کیفیت حسابرسی | عملکرد مالی | استقلال | گزارش | شرکت ها.
مقاله ترجمه شده
8 Accountants perception of the factors influencing auditors ethical behaviour in Nigeria
درک حسابداران از عوامل تأثیرگذار بر رفتار اخلاقی حسابرسان در نیجریه-2020
This paper examines the perception of accountants (chartered and non-chartered) of the personal factors influ- encing auditors ethical behaviours in Nigeria. Data were obtained from 152 accountants (80 chartered and 72 non-chartered) in Lagos State Nigeria through the use of a well-structured questionnaire. The data collected were analysed using nonparametric tests (Wilcoxon rank-sum test and Mann–Whitney test) to check for differences in the perceptions of chartered and non-chartered accountants of the personal factors influencing auditors ethical behaviours. The results showed that, except for auditors age, there is a consensus in the perceptions of both chartered and non-chartered accountants of the personal factors influencing auditors ethical behaviours. While there were significant divergent views on whether age influences auditors ethical behaviours, fear of sanction, religion, upbringing, conscience, gender, and personal values were found to be influencers of auditors ethical behaviours. The study offers value to professional accounting bodies in that it provides empirical explanations to guide the pursuit of sustainable and resilient ethical values among accounting professionals.
Keywords: Ethical behaviours | Corruption | Auditors | Chartered accountants | Finance | Public finance | Accounting | Banking | Business | Entrepreneurship
مقاله انگلیسی
9 Driving sustainable banking in Nigeria through responsible management education: The case of Lagos Business School
هدایت بانکداری پایدار در نیجریه از طریق آموزش مدیریت مسئولانه: مورد دانشکده بازرگانی لاگوس-2020
This article focuses on ways business schools and management development institutions can through responsible management education drive learning for sustainable banking as a channel to address the Sustainable Development Goals (SDGs). The article discusses the role of business schools and management development institutions in advancing progress to attain the SDGs in Nigeria, a developing nation in sub-Saharan Africa. This is examined within the context of a globalized banking and financial sector which is yet to fully maximize opportunities to drive sustainable development due to, among other factors, the lack of clear understanding of how to integrate sustainability into the banking system. Ongoing systemic efforts to drive sustainable banking through responsible management education are discussed and ways to further integrate sustainable banking to accelerate the attainment of SDGs are presented.
Keywords: Lagos business school | Nigeria | Sustainable banking | Sustainable development goals
مقاله انگلیسی
10 Brain banking in low and middle-income countries: Raison Dêtre for the Ibadan Brain Ageing, Dementia And Neurodegeneration (IBADAN) Brain Bank Project
بانکداری مغز در کشورهایی با درآمد کم و متوسط: Raison Dêtre برای پیری مغز Ibadan ، زوال عقل و (Ibadan ) مغز پروژه بانک نورونها-2019
Brain banks are biorepositories of central nervous system (CNS) tissue including fixed and frozen whole brains, brain biopsies and spinal cord, as well as body fluids comprising the cerebrospinal fluid (CSF) and blood stored for research purposes. Though several independent brain banks exist in high income countries, only five low- and middle - income countries (LMIC) have brain banks. The African continent is yet to establish a formalized brain bank despite its huge human genomic diversity, ageing of her populations with concomitant increases in ageing – associated brain disorders and differential phenotypic expression and outcomes of brain disorders. Cellular and molecular clinicopathological studies are vital to shaping our understanding of the interaction between racial (genetic) and geographical (environmental) factors in the natural history and mechanisms of disease, and unravelling frameworks of diagnostic biomarkers, and new therapeutic and preventative interventions. The Ibadan Brain Ageing, Dementia And Neurodegeneration (IBADAN) Brain Bank, the first organized brain tissue biorepository in sub - Saharan Africa, is set up to accrue, process and store unique brain tissues for future research into a broad spectrum of neurological and psychiatric disorders. The potential unique discoveries and research breakthroughs will benefit people of African ancestry and other ancestral populations.
Keywords: Brain Banking | Nigeria | Africa | LMIC
مقاله انگلیسی
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