Browsing by Author "Kasum, A.S."
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Item Environmental Audit Practices in Small and Medium Scale Enterprises in Nigeria(International Center for Business and Management Excellence, 2012-12) Olubunmi Florence, Osemene; Kasum, A.S.; Yahaya, K.A.The study assessed environmental audit practice as well as the effectiveness of environmental laws in small and medium scale enterprises (SMEs) in Nigeria. It also evaluated the impact of SMEs activities on the environment and on human health. This was with a view to determining the extent of compliance of audit practice with environmental laws. Relevant data were obtained from workers using judgemental sampling technique in ten different SME categories across the country with the aid of pre-tested questionnaire, interview schedule and Focus Group Discussion...Item Impact if compliance compliance with sustainable development related accounting standards on financial position and market value nof Nigerian quoted companies(Faculty of Management and Social Sciences, Ibrahimm Badamasi Babangida University, Lapai Niger State, Nigeria, 2011-12) Kasum, A.S.; Aliu, O. A.; Salam, M.O.The study is a follow-up to the presentation at the 16th AISDRC in Hong Kong, which among others critiques suggested that other performance indicators, besides profitability are studied in relation to sustainability. The study and still is against this background that sustainability development practices may involve financial outflows and hence, may be an unattractive investment to managers. This present study evaluated the impact of corporate compliance to accounting standards that are deemed to enforce sustainable development practices and can therefore imply sustainable development practices by companies on financial position and market value of quoted companies in Nigeria. Forty-four companies that have existed since financial reporting standardization began in Nigeria were studied over five years, using regression statistical technique. The coefficient of determination (R2) results showed that sustainable development practices of companies relates in a very insignificant extent better asset worth and improved market values.Item A study of the effectiveness of Pension Fund Administrators in Nigeria(Faculty of Management Sciences, Kogi State University, Anyigba. Kogi State, 2011-06) Aliu, Olanrewaju Atanda; Osemene, O. F.; Addulraheem, A.; Yahaya, K. A.; Kasum, A.S.The study was carried out to assess how effective one of the operators of the new contributory pension scheme. Pension Fund Administrators (PFAs) - has been discharging their responsibilities. This survey was performed using purposive sampling technique to their responsibilities. This survey was performed using purposive sampling technique to select active contributors and retirees from the new and the old schemes. Questionnaires were administered to respondents who were made to answer relevant questions hitherto rated on a 5-point Llkert scale. Responses were analyzed using Z-statistics and Mann-Whitney test. Results showed that PFAs were not doing enough in the areas of updating the respondents on the movements in the pension fund and notification on the investment strategy to which their funds were channeled. All other roles such as level of customer service delivery rendered by PFAs, notifying respondents on fund performance and prompt payments were carried out satisfactorily. The study revealed among other things that employment sector, employment status and pension scheme of the respondents had significant influence on the performance of PFAs while the PFA type does not. Consequently, the study recommended among other things that PFAs should provide more strategic investment opportunities and information to contributors to increase their confidence in the new pension scheme.