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Article
Publication date: 11 October 2021

Barry Ackers and Adeyemi Adebayo

This paper aims to establish the extent to which South African state-owned entities (SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have…

Abstract

Purpose

This paper aims to establish the extent to which South African state-owned entities (SOEs), where integrated reporting is a quasi-mandatory reporting requirement, have incorporated the principles of the international integrated reporting framework. These identified South African SOE reporting practices are compared with the ‘integrated reporting’ related disclosures of SOEs in selected countries, where integrated reporting remains voluntary.

Design/methodology/approach

This paper deploys a qualitative research approach, to thematically analyse the content of publicly available annual or integrated reports of South Africa SOEs, as the primary country of analysis, with those of their counterparts in five purposively selected countries. The relative scores for the SOEs of each country is calculated using a disclosure index derived from the international integrated reporting framework principles.

Findings

The paper found that despite being a quasi-mandatory reporting requirement, not all South African SOEs complied with all the international integrated reporting framework principles. Accepting the assertion that integrated reporting enhances organisational transparency and accountability, the accountability disclosure practices of South African SOEs appear more comprehensive than their counterparts in other countries.

Originality/value

Extant research into integrated reporting has primarily focussed on the profit-seeking private sector, with limited research into its applicability in the public sector. This paper attempts to address this paucity by examining aspects of integrated reporting by South African SOEs, which are then compared to accountability reporting practices in other countries.

Details

Social Responsibility Journal, vol. 18 no. 8
Type: Research Article
ISSN: 1747-1117

Keywords

Book part
Publication date: 28 March 2022

Babajide Oyewo, Vincent Tawiah and Abdulrasheed Zakari

This chapter investigates the relevance of sustainability accounting practice (SAP) in the actualisation of the United Nations (UN) sustainable development goals (SDGs…

Abstract

This chapter investigates the relevance of sustainability accounting practice (SAP) in the actualisation of the United Nations (UN) sustainable development goals (SDGs) 2030. Whilst the SDGs appear general, broad and far-reaching, the sustainable development agenda (SDA) impliedly places responsibilities on member nations to evolve strategies that will ensure the achievement of the SDGs in their respective countries in accordance with national circumstances and peculiar challenges. This brings to bear the need to consider measures to translate the SDGs to realities, especially in developing countries. We use a structured questionnaire to collect data on the application of SAP from publicly listed manufacturing companies in Nigeria. Secondary data on economic performance were obtained from the annual reports of companies for 5 years (2014–2018). Structural Equation Modelling and Mann-Whitney test were applied to analyse data. Result suggests that whilst the implementation level of SAP by companies is generally moderate, internalities/‘pull factors’ such as market orientation and deliberate strategy formulation significantly determine the sophistication level of SAP. The insignificant effect of the externalities/‘push factors’ (i.e. environmental uncertainty, structure of ownership and control, and intensity of competition) on SAP suggests that external pressure on companies to implement sustainability initiatives is weak. We also find that extensive usage of SAP can sustain economic performance in the long run. The chapter provides empirical evidence that manufacturing companies extensively implementing SATs can sustain economic performance and would likely have enough economic resources to implement some initiatives that are fundamental to the actualisation of the SDGs 2030. The chapter contributes to the sparse literature on sustainability practice in developing countries, and incrementally adds to knowledge on the factors driving SAP in a jurisdiction characterised by lax regulatory framework and weak institutional apparatus on sustainability. As evident in our findings, SAP engenders sustainable economic performance.

Open Access
Article
Publication date: 18 May 2016

Adebayo Rasheed Erinfolami, Andrew Toyin Olagunju, Yewande Olufunmilayo Oshodi, Abiola Adelphine Akinbode, Babatunde Fadipe and Wasiu Lanre Adeyemo

We set out to carry out a case-control evaluation of psychological distress and emotional pain among adult attendees of a Nigerian dental clinic. A total of 201 subjects…

104

Abstract

We set out to carry out a case-control evaluation of psychological distress and emotional pain among adult attendees of a Nigerian dental clinic. A total of 201 subjects, made up of 101 dental patients (test group) matched with age and sex with 100 normal subjects (controls), was recruited into the study. All participants completed a designed socio-demographic questionnaire. General Health Question naire and Psyche ache Assessment Schedule were also administered to assess psychological distress based on cut-off scores ?3 and emotional pain based on cut-off scores ?28 respectively. The mean ages of study and control group were 33 (±12) and 36 (±13) years respectively, and both study and control groups were not significantly different in all the assessed socio-demographic parameters. Overall, 21.8% (n=22) of the subjects had psychological distress, while only 7% of the control group had psychological distress. This difference was statistically significant (P=0.003). Similarly, there was significant difference in the experience of psyche ache (unbearable psychological pain) as over a third of the dental patients (37.6%, n=38) had emotional pain, while only 13% of the controls experienced psych ache (P<0.001). In this study, the burden of psychological distress and emotional pain was many-fold in dental patients when compared with the controls.

Details

Mental Illness, vol. 8 no. 1
Type: Research Article
ISSN: 2036-7465

Keywords

Article
Publication date: 31 December 2021

Daniel E. Ufua, Ayodotun S. Ibidunni, Thanos Papadopoulos, Oluwatoyin A. Matthew, Rehmat Khatoon and Mayowa G. Agboola

This research focuses on the implementation of Just-in-Time (JIT) inventory management, drawing on a case study of a commercial livestock farm located in a swampy area of…

Abstract

Purpose

This research focuses on the implementation of Just-in-Time (JIT) inventory management, drawing on a case study of a commercial livestock farm located in a swampy area of southern Nigeria.

Design/methodology/approach

The research adopts a qualitative approach. Interviews and workshops were used for data collection.

Findings

Findings from the study reveal that the commitment on the internal organisational members and skilful collaboration with supply chain partners are required for effective use of JIT, especially in an odd contextual situation such as the case in this study. This also justifies the embraced of additional cost of securing JIT inventory management practices such as the situation in the case study organisation that could not allow conventional inventory management.

Originality/value

It is suggested for further research to consider the topic from a mixed method approach as well as extend the focus on the possibility of legal regulations and government support to exceptional operational practices among organisations, especially those in the context of the food production sector, where this research was based.

Details

The TQM Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1754-2731

Keywords

Article
Publication date: 12 December 2019

Miguel Afonso Sellitto and Francieli Aparecida de Almeida

The purpose of this paper is to present possible strategic actions that aim to recover the value still remaining in industrial waste.

Abstract

Purpose

The purpose of this paper is to present possible strategic actions that aim to recover the value still remaining in industrial waste.

Design/methodology/approach

The research method is a multiple case study. The sample included six Brazilian companies of the footwear, metal-mechanics, pulp and paper, beverages, chemical and food industries. The study investigated the production process, waste generation, internal reuse, the destination of unused waste, difficulties and strategic challenges.

Findings

Possible strategies to recover the value remaining in industrial waste are increasing the internal reuse, developing new routes to other industries, reducing the waste generation, increasing the destination to cooperatives or recycling companies, which require studies to understand the legislation and agility in licensing and reducing the logistical cost of the destination.

Research limitations/implications

The study relies on six case studies. Further research shall encompass an entire industry, starting with hypotheses derived from the cases.

Practical implications

The main barriers observed for reuse and recycling are uncertainties and ambiguities in the interpretation of legislation, the difficulty for the environmental licensing for recycling operations, excessive logistics costs for exploration opportunities and the lack of research to reduce the waste generation and to increase the internal reuse.

Social implications

Waste managed by scavengers’ cooperatives can offer jobs to the people of vulnerable communities.

Originality/value

The study offers robust hypotheses to be tested in a survey on the capacity of a waste management strategy to create competitive advantage in the industry. The study establishes a relationship between waste management and three competitive enablers, compliance, corporate image and green market.

Details

Benchmarking: An International Journal, vol. 27 no. 2
Type: Research Article
ISSN: 1463-5771

Keywords

Article
Publication date: 8 April 2014

Joseph S. Ajiboye, Saheed A. Adebayo and Temitayo M. Azeez

The purpose of this paper is to investigate the degree of improvement in mechanical properties of aluminum alloy (AA6063) after processing with equal channel angular…

Abstract

Purpose

The purpose of this paper is to investigate the degree of improvement in mechanical properties of aluminum alloy (AA6063) after processing with equal channel angular extrusion (ECAE) using four environmentally benign lubricants.

Design/methodology/approach

Aluminum (Al) 6063 bar was annealed at 350°C for 1 hour, machined and cut to billets measuring 14 × 14 × 44 mm3. These specimens for extrusions were machined to the specified dimension to a visibly good finish. The billets were extruded through ECAE die of 14 × 14 mm2 channel cross-section area; the channel angle was 120°; and the angle of the outer arc of the channels was 30°. The punch and container used for the experiment were made of tool steel alloy AISI D2, and were chromium-coated and polished. Four lubricants such as palm, olive, coconut and groundnut oils were used in this study.

Findings

The yield, ultimate tensile strengths (UTS) and the ductility of the material ECAEed with palm oil as lubricant, which gave the least extrusion pressure, produces the maximum yield, UTS and ductility, followed by groundnut oil and coconut oil, while olive oil gave the least yield strength, (UTS) and ductility. However, palm oil and olive oil have better load reduction than other lubricants. Furthermore, from the hardness results, though scattered, all of the points at the tensile strained side of the extrudate lie within a reasonably narrow band, suggesting a high degree of homogeneity and greater hardness value within the rod than the compressive side after being ECAEed.

Originality/value

It is shown in the paper that all the lubricants tested greatly enhanced mechanical properties of Al 6063 and can effectively replace the petroleum-based lubricants used in forging operations.

Details

Industrial Lubrication and Tribology, vol. 66 no. 3
Type: Research Article
ISSN: 0036-8792

Keywords

Article
Publication date: 5 February 2021

Clement Ola Adekoya and Joseph Kehinde Fasae

Mentorship is crucial to the success and accomplishment of librarianship in the contemporary era. This paper aims to investigate the need for mentorship and challenges…

Abstract

Purpose

Mentorship is crucial to the success and accomplishment of librarianship in the contemporary era. This paper aims to investigate the need for mentorship and challenges besetting mentorship in librarianship with specific focus on academic libraries.

Design/methodology/approach

Descriptive survey research design was used for the study. The population of the study was 1,214 librarians in 102 academic libraries in Southern Nigeria. Total enumeration sampling technique was adopted for the study.

Findings

It was reflected that mentorship, though beset by a number of challenges, is a necessity in librarianship. The hypotheses tested revealed that there is significant relationship between the need for mentorship and the types of mentorship adopted in academic libraries, and that there is no significant difference between the need for mentorship by male and female librarians.

Practical implications

This study affirmed that it is through mentorship that librarians can meet their job demands. Mentorship should therefore be stimulated to bolster the professional and intellectual development of the librarians. The mentees should be carried along in mentorship partnership selection process, and training should be organized for mentors and mentees on mentorship.

Social implications

The interaction of librarians in the course of mentoring can facilitate work cohesion and enhanced job performance.

Originality/value

The needs for and challenges besetting mentorship in librarianship have been explored by collecting data directly from the librarians. The cloistered nature of librarianship, given the changing nature of the profession owing to massive deployment of Information and Communication Technology in the performance of library operations, means that mentorship should be encouraged in the profession.

Details

The Bottom Line, vol. 34 no. 1
Type: Research Article
ISSN: 0888-045X

Keywords

Content available
Book part
Publication date: 8 May 2019

Abstract

Details

African Economic Development
Type: Book
ISBN: 978-1-78743-784-5

Open Access
Article
Publication date: 23 September 2022

Abdullahi Baba Ahmed, Innocent Musonda and J.H.C. Pretorius

This paper intends to investigate the empirical link between governance and energy investment in PPP. To succinctly account for biases in the fixed effects (FE) model, the…

Abstract

Purpose

This paper intends to investigate the empirical link between governance and energy investment in PPP. To succinctly account for biases in the fixed effects (FE) model, the authors adopted different bias-corrected techniques. The majority of these techniques provided evidence that PPP investments in energy are boosted by increasing the desire for accountability, prioritising the voice of the masses and disabusing the rule of laws. This study could not find any positive influence from the control of corruption to PPP investment in energy.

Design/methodology/approach

The acute shortage of power supply in SSA has attracted PPP investments in the energy subsector of the economy, leading to the recent debate on governance and public, private investment. The authors contributed to this argument by examining the impact of country governance on PPP investment in energy using a sample of countries in SSA.

Findings

Therefore, the authors concluded that low control of corruption is responsible for the inadequate volume of PPP investments. In the light of this, the government should redefine the anti-corruption bill of their sovereignty to accommodate severe sanctions when necessary.

Originality/value

This paper uses the fixed effects (FE) model by introducing batteries of nonlinear panel models to capture the relationship between the impacts of country governance on PPP investment in energy.

Details

Built Environment Project and Asset Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2044-124X

Keywords

Article
Publication date: 16 March 2020

Michael Oluwaseun Olomu, Moses Clinton Ekperiware and Taiwo Akinlo

This paper systematically reviewed the contributions of the recent Nigerian government agricultural policies and the impacts on the agricultural value chain system in line…

Abstract

Purpose

This paper systematically reviewed the contributions of the recent Nigerian government agricultural policies and the impacts on the agricultural value chain system in line with the structural transformation of the sector and the Nigeria's vision 20:2020. The study also suggest strategies to upgrading various segments of the agricultural value chain and argue that Nigeria's agricultural sector requires huge investments and innovative ideas to increase production and create value addition across the most profitable areas of the value chain.

Design/methodology/approach

The authors systematically present evidences and data from the Central Bank of Nigeria (the apex monetary authority of Nigeria) and Nigerian Bureau of Statistics (oversees and publishes statistics for Nigeria) to estimate the impact of Government agricultural policies on the value chains system.

Findings

The study discovers that the various recent government policy interventions to tackle the austere challenges in the agricultural sector are yet to yield much significant solution. Given to the dwindling performance of the sector, the Nigerian agricultural value chain is somewhat affected with systemic and services gaps which underpin the market failures (missing markets and weak markets), although the agricultural value chain has the potential of triggering economic growth in a higher scale with a trickle-down effect to other sectors of the Nigerian economy.

Practical implications

Overall, the findings indicate strategies to upgrading the production and processing segments of the agricultural value chain and argues that Nigeria's agricultural sector requires huge investments and innovative ideas to increase production and create value addition across the most profitable areas of the value chain.

Social implications

The study proves that enhancing value addition in the agricultural sector is imperative to achieving triple-benefits of increasing productivity by building resilient systems that leverage on finance opportunities, deepening economic inclusive growth and achieving great milestones.

Originality/value

This study is the first attempt to focus on agricultural value chain system in line with the structural transformation and the Nigeria's vision 20:2020.

Details

African Journal of Economic and Management Studies, vol. 11 no. 3
Type: Research Article
ISSN: 2040-0705

Keywords

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