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The Perceptions of Major Stakeholders towards Web-Based Business Reporting in Selected Manufacturing Firms in Nigeria.
(Research Journal of Finance and Accounting, 2016) IKHU OMOREGBE,ALAYEMI3 Afolabi ADENIYI
The study examined the perceptions of major stakeholders towards web-based reporting among manufacturing firms in Nigeria. The study employed descriptive research design. Structured questionnaire was the instrument used in sourcing primary data. The data was analyzed using descriptive statistics, multiple regression, and analysis of variance (ANOVA). The results showed the that web based reporting is more useful and easier to use and that the more successful companies are those companies that are using web in business reporting. There is a favorable attitude towards web-based reporting and a very high intentions to use web in reporting among the stakeholders. The findings on a coefficient of multiple correlation (R= .646 and R-square of .417) implied that 41.7% of the variance is accounted for by the predictor when taking together. Accordingly, the regression results of the coefficient showed that, only performance expectancy and attitude have a positive and significant influence on the behavioral intentions to use web in reporting. Keywords: Web Based Business Reporting; Major stakeholders; Perceptions.
ACCESS TO INFORMATION FOR DEMOCRACTIC PARTICIPATION BY WOMEN IN OSUN STATE ,NIGERIA
(MIDDLEBELT JOURNAL OF LIBRARY AND INFORMATION SCIENCE, 2019-08) BASSEY RUTH CHINOMSO,DANIEL LORRETA
This paper investigates the levels of access to information for democratic participation by women in Ede, Osun State; identifying the level of access to information; sources, their political information needs and the challenges hindering access to information. The descriptive research of the survey method was adopted. From the population of 78,792 of both local government in Ede, Taro Yamane Sampling formula was used to determine the sample size (308) and random sampling technique was used to reach the respondents. Self- designed questionnaire was used for data collection and analyzed using frequencies and percentages. The study found that the level of access of women respondents to information was moderate (43%); political programmes on radio (95%); group discussion on democratic issues (87%) and political campaigns and rallies (77%) were the major sources of information; political information needs of respondents include implementation of community development programmes (90%); investigation and persecution of corrupt officers by anti-corruption agencies (87%) and provision of empowerment programmes (86%). The challenges hindering access to information are inadequate enlightenment (73%) and absence of well- equipped public libraries (63%). The study concluded that the respondents level is access to information is moderate with the most preferred source of information being the Radio, even though that their accessed information does not contribute positively to their democratic participation, probably because the information is inadequate. The study therefore recommended establishment of well- equipped public libraries; establishment of more radio and television stations in rural communities and more enlightenment on political issues.
ACCOUNTING INFORMATION AND DEPOSIT MONEY BANKS’ LENDING DECISION: LENDERS AND BORROWERS PERSPECTIVE
(FEDERAL UNIVERSITY WUKARI, 2022-06-02) IKHU OMOREGBE,
he quest to have and maintain competitive edge over competitors by business entities in recent times has called for effective use of accounting information of which the banking sector is not an exception. This study therefore investigates the relationship between accounting information and deposit money banks’ lending decision. The blue print for data collection in this study is the expost facto research design. Secondary data were sourced from the annual reports of fourteen deposit money banks and the thirteen industrial goods companies listed on the Nigerian Exchange Group as at 31st December, 2021. Adopting the ordinary least square regression and t-statistic techniques in analyzing the data collected, it was observed that cash availability is positively and significantly associated with deposit money bank lending decision, while borrowing firms’ characteristics was negative but significant. It was also observed that money deposit banks rely more on statement of financial position, followed by statement of cash flow and income statement respectively when taking lending decisions. Based on the result of the study, the prominent recommendation is that, while making use of accounting information in the financial statement, deposit money banks should consider cash availability as a very important information impacting their lending
Effect of foreign capital inflow on private sector credits: Evidence from Nigeria. Investment Management and Financial Innovations
(LLC “Consulting Publishing Company “Business Perspectives”, 2026-01-15) IKHU SUNDAY OMOREGBE,
foreign capital inflow, remittances, private sector credit, hierarchical regression The private sector remains the engine room for inclusive economic development, and its interaction with Foreign Capital Inflows (FCIs) is crucial for growth in emerging mar- kets like Nigeria. This study examined the impact of FCIs (Foreign Direct Investment, Foreign Portfolio Investment, Foreign Debt, Foreign Aid & Foreign Remittances) on Private Sector Credit in Nigeria. To achieve this objective, time series data spanning a 26-year period (1998–2023) were harvested and used. The Augmented Dickey-Fuller test was used to ascertain the unit root, while the hierarchical regression technique provided the model estimates. From the results, foreign remittances emerged as the only significant contributor to private sector credit growth (β = 0.993, p < 0.05). This underscores the critical role of diaspora remittances in supporting financial interme- diation and private sector development. The study concluded that foreign remittance is a major driver of private sector credit expansion in Nigeria. It is recommended that policy efforts should prioritize facilitating remittance inflows through a supportive regulatory framework. Emphasis should also be placed on leveraging remittances as a stable and development-oriented source of capital
Development of a Repository Database for the Research Unit of the Federal Polytechnic Offa
(2025-11-01) Oluwasogo Samuel Ayodeji, ICT, Federal Polytechnic Offa, Kwara State, Nigeria.; Engr. Dr. Kehinde Olufemi Oluseye (PhD), Department of Electrical & Electronic Engineering, Federal Polytechnic Offa, Kwara State, Nigeria.; Kehinde Aminat Olaide, Department of Computer Science, Federal Polytechnic Offa, Kwara State, Nigeria.
Abstract: The digital preservation and dissemination of institutional research outputs are vital for academic visibility, transparency, and global competitiveness. This paper presents the design and development of a repository database for the Research Unit of the Federal Polytechnic Offa (FPO), intended to manage publications, datasets, theses, and intellectual outputs in line with international metadata standards and Nigerian data protection laws. The study integrates Dublin Core metadata schema, OpenAIRE guidelines, and FAIR data principles, while aligning with the Nigeria Data Protection Regulation (NDPR, 2019) and the Nigeria Data Protection Act (NDPA, 2023). The proposed repository employs a DSpace-based architecture with PostgreSQL, a RESTful API, and ORCID integration for researcher identification. Evaluation metrics include discoverability, interoperability, metadata quality, and NDPR compliance. The system provides a replicable model for other Nigerian tertiary institutions seeking to improve their research

The Federal Polytechnic, Offa Institutional Repository

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