Archives of Business Research <p>ABR is founded by Society for Science and Education (SSE) United Kingdom where it is strongly believe that excellence in research is the key to benefiting academics, businesses, societies and other relevant stakeholders at local, national, regional and international levels.</p> ScholarPublishing on behalf of Services for Science and Education, United Kingdom en-US Archives of Business Research 2054-7404 <div id="deed-rights" class="row" dir="ltr"> <div class="col-sm-offset-2 col-sm-8"> <h3>You are free to:</h3> <ul class="license-properties"> <li class="license share"><strong>Share</strong>&nbsp;— copy and redistribute the material in any medium or format</li> <li class="license remix"><strong>Adapt</strong>&nbsp;— remix, transform, and build upon the material for any purpose, even commercially.</li> </ul> </div> <a class="screen-only" href=""><img src="" alt="This license is acceptable for Free Cultural Works."></a></div> <div class="row" dir="ltr">&nbsp;</div> <div class="row" dir="ltr">The licensor cannot revoke these freedoms as long as you follow the license terms. More details can be found <a href="" target="_blank" rel="noopener">here</a>.</div> Prevalence and Perpetrators of Domestic Violence against Adolescents in Rivers State. <p>The study investigated prevalence and perpetrators of domestic violence against adolescents in Rivers State.&nbsp; Cross sectional and co-relational designs were used for the study. Three research questions guided the study and four hypotheses were postulated and tested. The population for the study was 93,076 adolescents in Rivers State Senior Secondary Schools. A sample size of one thousand five hundred and twelve (1512) respondents was selected using multistage sampling procedures.&nbsp; The instrument for data collection was validated self-structured/adapted 59-item questionnaire titled domestic violence prevalence and perpetrators questionnaire (DVPPQ). The data generated were subjected to statistical analysis using mean and standard deviation to answer the research questions, while Z-test and ANOVA were used to test the hypotheses at 0.05 alpha levels.&nbsp; The findings of the study revealed that domestic violence against adolescents was prevalent in Rivers State with grand mean of 2.63.&nbsp; Guardians, siblings and parents were the major perpetrators of physical, verbal, economic and emotional abuses, while relatives, friends and neighbors were the perpetrators of sexual abuse against adolescents.&nbsp; The findings also revealed that age, parents’/guardians’ educational and occupational status had no significant influence on the perpetration of domestic against adolescents but gender did. Based on the findings, the study recommended among others that integrated approaches be adopted to curb the menace of domestic violence in the society, particularly in Rivers State.</p> Stella Okey-Orji Emmanuel U. Asogwa Copyright (c) 2020 Stella Okey-Orji, Emmanuel U. Asogwa 2020-03-08 2020-03-08 8 3 1 14 10.14738/abr.83.7779 Needs for Consultancy of Vietnam high school students <p><em>This paper investigates the needs for consultancy of Vietnam high school students in resolving obstacles encountered in their academic and daily lives. Data are collected from a survey on 253 teachers and 1,089 students of 6 high schools in the urban and suburban areas (represented by Hanoi, Hochiminh City, and Thanh Hoa province) in the Northern, Southern and Central Region. It has been found that students face a range of difficulties on a regular basis and to different degrees. As such, they adopt certain solutions to specific issues. In this paper, teachers' consultancy is studied in order to figure out whether it is an option favored by students, and what they expect from teachers ‘advice. Results show that although teachers are not hard to be reached, students rarely seek their advice since they hold higher expectations for consultancy than what their teachers can offer. &nbsp;</em></p> NGA LE THI QUYNH CHAU NGUYEN HUU Copyright (c) 2020 NGA LE THI QUYNH, CHAU NGUYEN HUU 2020-03-08 2020-03-08 8 3 15 22 10.14738/abr.83.7874 The accuracy of cross-country valuation by multiples using comparables – the cultural aspect <p>We study the accuracy of using traditional multiples valuation method in a global setting. The method of comparables refers to the valuation of companies based on multiples of comparable (similar) companies, preferably from same industry. While this may lead to accurate valuations of comparables from one country, it is often not the case for global comparables due to cross-country differences in culture, economics and accounting practice. We selected all listed non-financial companies with non-negative earnings and equity from the global ORBIS-database, i.e. 16,898 companies from 112 countries. PWC’s publication on contemporaneous adoption and use of IFRS, helped us categorise each country’s accounting regime as requiring, permitting or disallowing IFRS for listed companies. Hofstede’s cultural indexes adapted to Gray’s accounting values where used to categorise cultural differences. Finally, we chose the P/E, P/B, P/S, EV/S and EV/EBITDA ratios as our multiples. We find that the traditional focus on industry alone is not the best way to estimate a company’s value based on multiples. Different attitudes towards selection of comparables lead to differences in valuation precision due to differences in accounting tradition and culture in various countries. Consequently, the cultural aspect should be taken into consideration when choosing comparables across countries.</p> <p>&nbsp;</p> Finn Schøler Copyright (c) 2020 Finn Schøler 2020-03-08 2020-03-08 8 3 23 41 10.14738/abr.83.7877 Entrepreneurial Opportunity And Collaborative Research Efforts As Panaceas For Improving Academic Entrepreneurship Among Ekiti State University Staff <p>The study assessed the impact of entrepreneurial opportunity and collaborative research efforts on academic entrepreneurship among Ekiti State University Staff. The study made use of prior entrepreneurial opportunity and collaborative research efforts as independent variables. The period of study was between 2017–2018. Descriptive survey research design was adopted and the research sample size of 100 was drawn from the total population of academic staff in all faculties in Ekiti State University through the adoption of Taro Yamane (1967) model. Convenience and purposive sampling techniques were adopted to select the sample that shares the same characteristics in order to ensure that every member of staff of all faculties was represented. Data were analysed using both descriptive and inferential statistics. The study revealed that entrepreneurial opportunity exerts positive impact on academic entrepreneurship among Ekiti state university staff and also, that collaborative research efforts exert positive impact on academic entrepreneurship among Ekiti state university staff.</p> Ayodeji. M. Awolaja Copyright (c) 2020 Ayodeji. M. Awolaja 2020-03-08 2020-03-08 8 3 42 52 10.14738/abr.83.7579 A Comparative Analysis Of Capital Expenditure On Infrastructure And Economic Growth In Nigeria And South Africa <p>Nigeria and South Africa are two dominating economies in Africa but defer in terms of infrastructural development. The question of whether this infrastructural difference culminate to the difference in economic growth in the two economies is central to this study. This paper therefore, examined the impact of capital expenditure on infrastructure and economic growth both in Nigeria and South Africa using time series data from 1980 to 2016.</p> <p>&nbsp;Autoregressive Distributed Lag (ARDL) Bound tests technique of cointegration was used to on country-specific model of aggregate expenditure, following the Keynesian theory.</p> <p>The result showed that there is a the long-run relationship among the variables used in Nigeria and South Africa. &nbsp;Capital expenditure on infrastructure has positive but insignificant impact on economic growth in Nigeria while it was positive and significant on the economic growth in South Africa.&nbsp; The insignificant impact of capital expenditure on infrastructure on economic growth compare with South Africa may be the major difference in the two economies. This is traceable to lack of accountability and corruption in Nigeria compared to the good governance that truncated corruption and mismanagement in the government circle in South Africa. Tax base has positive and significant impacts on the economic growth in these two countries, this was supported by the Pairwise Granger Causality in which TAX granger caused economic growth in both countries.</p> <p>The study recommends injection of sufficient fund into infrastructural development in Nigeria. AS tax contributed positively to economic growth in both economies, it is recommended that tax revenue realized should be judiciously spent by providing the necessary amenities to discourage evasion of tax.</p> R. K. Ayeni Ireti Olamide Olasehinde Copyright (c) 2020 R. K. Ayeni, Ireti Olamide Olasehinde 2020-03-08 2020-03-08 8 3 53 64 10.14738/abr.83.7879 Revising Growth Theory in the Artificial Age: Putty and Clay Labor <p>The introduction of Artificial Intelligence (AI) in our contemporary society imposes historically unique challenges for humankind.&nbsp; The emerging autonomy of AI holds unique potentials of eternal life of robots, AI and algorithms alongside unprecedented economic superiority, data storage and computational advantages. &nbsp;Yet to this day, it remains unclear what impact AI taking over the workforce will have on economic growth.&nbsp; This paper therefore first establishes what AI is and provides a theoretical background on standard neoclassical and heterodox economics growth theories with particular attention to the Cambridge Capital Controversy’s argument to divide capital components into fluid, hence more flexible (e.g., petty cash, checking account), and more clay, hence more inflexible (e.g., factories and intransferable means of production), components.&nbsp; The contemporary trend of slowbalisation is described, as the slowing down of conventional globalization of goods, services and Foreign Direct Investments (FDI) flows; yet at the same time, we still see human migration and air travel as well as data transfer continuing to rise.&nbsp; These market trends of conventional globalization slowing and rising AI-related industries are proposed as first market disruption in the wake of the large-scale entrance of AI into our contemporary economy.&nbsp; Growth in the artificial age is then proposed to be measured based on two AI entrance proxies of <em>Global Connectivity Index</em> and The <em>State of the Mobile Internet Connectivity 2018 Index</em>, which is found to be highly significantly positively correlated with the total inflow of migrants and FDI inflow – serving as evidence that the still globalizing rising industries in the age of slowbalisation are connected to AI.&nbsp; Both indices are positively correlated with GDP output in cross-sectional studies over the world.&nbsp; In order to clarify if the found effect is a sign of industrialization, time series of worldwide data reveal that internet connectivity around the world is associated with lower economic growth from around 2000 on until 2017.&nbsp; A regression plotting Internet Connectivity and GDP per capita as independent variables to explain the dependent variable GDP growth outlines that the effect for AI is a significant determinant of negative GDP growth prospects for the years from 2000 until 2017. &nbsp;A panel regression plotting GDP per capita and internet connectivity from the year 2000 to explain economic growth consolidates the finding that AI-internet connectivity is a significant determinant of negative growth over time for 161 countries of the world.&nbsp; Internet connectivity is associated with economic growth decline whereas GDP per capita has no significant relation with GDP growth. &nbsp;To cross-validate both findings hold for two different global connectivity measurements.&nbsp; The paper then discusses a theoretical argument of dividing labor components into fluid, hence more flexible (e.g., AI), and more clay, hence more inflexible (e.g., human labor), components.&nbsp; The paper ends on a call for revising growth theories and integrating AI components into growth theory.&nbsp; AI entrance into economic markets is modeled into the standard neoclassical growth theory by creating a novel index for representing growth in the artificial age comprised of GDP per capita and AI entrance measured by the proxy of Internet Access percent per country.&nbsp; Maps reveal the parts of the world that feature high GDP per capita and AI-connectivity.&nbsp; The discussion closes with a future outlook on the law and economics of AI entrance into our contemporary economies and society in order to aid a<strong> successful and humane introduction of AI into our world.&nbsp;</strong></p> Julia Puaschunder Copyright (c) 2020 Julia Puaschunder 2020-03-17 2020-03-17 8 3 65 107 10.14738/abr.83.7871 An overview of Beauty Standards as culturally projected within Ghana’s Most Beautiful Pageant <p>Beauty pageants such as Ghana’s Most Beautiful (GMB) normally select a lady to serve as a symbolic representation of their collective identity to a larger audience. The common tastes including fashion and lifestyle of members of a society collectively form and represent the tastes and lifestyle of its people; therefore the fashion and culture of a particular time symbolize the spirit of the times. Cultural principles refer to the cultural values that are categorized, organized and evaluated in each society. The principles governing standards in one region or country may not be same for other places. For example, the reasons for wearing of beads in one region may differ from that of other regions in Ghana. Standards are held to when they are documented and subsequently in line with cultural values. In a discussion with two members of the GMB organizing team during a national audition at TV3 premises in August 2017, they admitted that there was no comprehensive policy document spelling out beauty standards and guidelines of the pageant. The research adapts a sequential exploratory design with a population made up of all participants of GMB. &nbsp;The purpose of the study was to find out the beauty standards of GMB pageant as culturally projected within the beauty pageant. It was found out that the pageant occasionally deviates from its main focus of projecting Ghanaian cultural values. It should therefore regularly refer to its objectives while exhibiting all its activities.</p> Scholastica Wompakeah Azuah Adu-Agyem J. Eric Appau A. Copyright (c) 2020 Scholastica Wompakeah Azuah, Adu-Agyem J. , Eric Appau A. 2020-03-17 2020-03-17 8 3 108 115 10.14738/abr.83.7745 Factors Influencing Technological Capability Building in the Nigerian Solar Energy Industry <p>Technological capability study has continued to gain ground as recognisable progress is being made in the resource-based view (RBV) theory. As a matter of fact, it has become more relevant in the context of a developing nation, such as Nigeria, as a means to create economic development. Using the Panda and Ramanathan methodology for measuring technological capability (TC) in the electric sector, this paper adopted the indicators from the paper to investigate the effects of factors affecting TC on the Nigerian solar energy firms’ TCs. The results of seemingly unrelated regressions showed that both internal and external factors significantly affect technological capability in the solar energy industry in different directions, but similar directions to organizational capability of the solar energy firms’ in Nigeria.</p> Adeyemi Adepoju Copyright (c) 2020 Adeyemi Adepoju 2020-03-17 2020-03-17 8 3 116 130 10.14738/abr.83.7887 SOLAR PHOTOVOLTAICS CONTRIBUTION TO ENERGY MIX IN SELECTED NIGERIAN ESTATES <p>This paper assessed the share of Solar Photovoltaics (PV) in the energy mix for various energy services in Nigerian residential estate. Model for Analysis of Energy Demand (MADE-II) was used to analyze the primary and other secondary data obtained for the study. The results showed that the current contribution of solar PV in energy demand split for the estates was still low, with a total share of 8.8%, 6.7% and 4.4% in Ijapo, Alagbaka and Sunshine Housing Estate despite various government interventions. Its usage level constituted an insignificant share of 27.9%, 57.3%, 18.3%, 0%, 0%, 0%, 0%, and 16.8% for the total lighting, computing/internet, entertainment, process heat, cooking, refrigeration, water pumping and ventilation services requirement respectively in Ijapo Housing Estate, 26.5%, 70.6%, 13.7%, 0%, 0%, 0%, 0%, and 16.5% in Alagbaka Housing Estate, and 24.0%, 50%, 14.1%, 0%, 0%, 0%, 0%, and 1.8% in Sunshine Housing Estate. The study concluded that utilization of solar PV as an energy source for energy service ensure access to affordable, reliable, sustainable and modern energy for all. The research recommended that government support for solar PV intervention should be further encouraged.</p> Adeyemi Adepoju Olalekan Jesuleye Olutosin Arigbede Copyright (c) 2020 Adeyemi Adepoju, Olalekan Jesuleye, Olutosin Arigbede 2020-03-17 2020-03-17 8 3 131 164 10.14738/abr.83.7888 Organizational Safety Support Practices and Employee Performance in the Department of Health Services in Makueni County, Kenya <p>Many organizations across the globe have adopted occupational safety practices notably organizational safety support in order to improve the working conditions and eventually promote employee performance. However the relationship between organizational safety support and employee performance, has not been well established especially in Kenyan public sector a situation that informed the current study. This study adopted a descriptive research design and targeted an overall 428 employee population. A stratified proportionate sampling was used to obtain a sample of 207 respondents. Structured questionnaires were the main instruments of data collection. Both descriptive and inferential statistics was used to analyze data aided by SPSS. Study results were presented using tables, charts and graphs. The study realized a 72.2% response rate. Key findings of the study included; the department of health services in the county had embraced various occupational safety practices. Organizational safety support was found to influence 58.8% of the variations in employee performance. Through safety support practices the department had provided a conducive working environment which in turn had translated to high staff productivity. The findings of the study may find use among public sector managers and policy makers. To uphold research ethics, NACOSTI, MKU ERC and the Governor's Office, Government of Makueni County permission was sought before data was collected.</p> <p><strong>&nbsp;</strong></p> Jackson Ndolo Copyright (c) 2020 Jackson Ndolo 2020-03-17 2020-03-17 8 3 165 172 10.14738/abr.83.7825 A Statistical Assessment of Liquidity Management and Profitability in a Cross Section of Deposit Money Banks in Nigeria using Panel Analysis <p><em>The objective of this study was to examine the relationship between liquidity and profitability of deposit money banks in Nigeria using panel approach. The study made use of a sample size of ten deposit money banks in Nigeria. Data used for the study were sourced from the annual reports of the sampled firms and the statistical bulletin of the Central Bank of Nigeria ranging from 2006 to 2016. The liquidity indicators that were used were current ratio (current assets to current liabilities) (CRT), cash to total asset ratio (CTA), cash to total deposit ratio (CTD), liquid asset to total assets ratio (LATA), and loan to total deposit ratio (LTD), while return on assets (ROA) was used as proxy for profitability. A panel data regression model was specified and estimated. The empirical results showed that there was a positive and statistically significant relationship between cash to total asset (CTA) ratio and liquid asset to total assets (LATA) with profitability, and there was a negative but statistically significant relationship between cash to total deposit (CTD) ratio and profitability. It was also revealed that current ratio (CRT) and loan to total deposit (LTD) had a positive but statistically not significant relationship with profitability. It was recommended that </em><em>the deposit money banks should not only focus on the profit maximization perception but also embrace methods that will certify effective and efficient liquidity management since its survival and sustainability depends on effective liquidity management and profitability. This will help to reduce the negative effects of the incidence of deficient and excessive liquidity.</em></p> Ibrahim SHAIBU Chinwuba OKAFOR Copyright (c) 2020 Ibrahim SHAIBU, Chinwuba OKAFOR 2020-03-23 2020-03-23 8 3 173 190 10.14738/abr.83.7815 Effects Of Auditors’ Culpability On Creative Accounting In Southwest Nigeria <p>The study examined the effects of auditors’ culpability on creative accounting in Southwest Nigeria. The study employed questionnaire to gather data from 66 managers and 66 accountants. The study was analysed with the use of descriptive statistics and One Way Analysis of Variance to test the hypotheses of the study. The study found that auditors’ culpability has no effect on creative accounting in private sector in Nigeria. The study revealed that that the reasons for statutory auditors engaging in creative accounting practices have effect on the practice of creative accounting in Nigeria. The study recommends that accountants should uphold high ethical standards and maintain integrity in all their professional dealings. Accountants should not allow personal prejudice or bias to override the principle of objectivity, transparency and due diligence in the profession. Auditors must not only develop questioning mind, skill for critical assessment of audit evidence but must also exercise these skills with reasonable care and diligence.</p> Tunde Charles Ojuolape Tony Mofehintolu Akinnola Copyright (c) 2020 Tunde Charles Ojuolape , Tony Mofehintolu Akinnola 2020-03-23 2020-03-23 8 3 191 201 10.14738/abr.83.7962 COMPETITIVE ADVANTAGE THROUGH NEW PRODUCT DEVELOPMENT CAPABILITIES <p>Why are some businesses exceptional in development of new products? In this study, we will discuss various factors which contribute the success of new product development. New product development is the backbone of an innovative organization, the process is built on the solid foundations of capabilities such as network, technology, innovation, and strategic orientation and social capability are the success drivers in the development of new product. The main purpose is to understand the customer need and develop the product by using these capabilities to innovate something which can give value to the customers and achieve competitive edge over competitors. This article discusses about how successful firms use these new product development process capabilities to achieve competitive advantage in the conduct of business.&nbsp;</p> Fahad Hamid MUHAMMAD UMAIR ABBASI Copyright (c) 2020 Fahad Hamid, MUHAMMAD UMAIR ABBASI 2020-03-23 2020-03-23 8 3 202 209 10.14738/abr.83.7933 The Scale Effect of Investments and Tax Incomes intended to Public Sector Borrowing Requirement in Last Period: Turkish Case <p><strong>In this study, we attempt to put forth the structural dynamics in which the recent changes in the Public Sector Borrowing Requirement, which is an important phenomenon of the public sector, are related. We consider important that the public sector financial balances are affected by many sub-dynamics considering it is important to better understand the impact level of total investment expenditures and tax revenues in the process of changes in the Public Sector Borrowing Requirement (PSBR). However, it is also meaningful to question the changes in the borrowing requirement in the other macro dynamics that constitute the effect level in the process. Therefore, values ​​such as percentage changes in export limits, consumer confidence index and consumption investments in foreign markets were also included in our study. In this study, it was tried to determine the scale effect of the findings within the framework of an econometric model and the results were found to be meaningful as a result of the current interpretation from a financial economics perspective.</strong></p> Niyazi Özker Copyright (c) 2020 Niyazi Özker 2020-03-30 2020-03-30 8 3 210 222 10.14738/abr.83.7932 Social Justice & Moral Imperative for Diversity & Inclusion in Healthcare <p>Not Available</p> Peter Kalina Copyright (c) 2020 Peter Kalina 2020-03-30 2020-03-30 8 3 223 224 10.14738/abr.83.6955 Ethical Philanthropy in the era of Patient-Centric, Value-Based Health Care <p>Patient-centered, value-based health care implies care that is high-quality, responsive to patient preferences, delivered safely, and at a fair cost.&nbsp;&nbsp; The future of healthcare portends changes; including less favorable payer mix, decreased reimbursement and alternate compensation models.&nbsp; Innovative strategies will be required to maintain excellence in care while efficiently maximizing existing capital and human resources.&nbsp; Successfully implementing a health care institution’s initiatives cannot be achieved entirely from within.&nbsp; Philanthropy must fill gaps to help support research, education and clinical missions. Strong physician – patient relationships are essential to facilitating philanthropic gifts from grateful patients. While we assume magnanimous intentions and motivations, gifts may potentially influence behavior.&nbsp; While VIP care for patients who donated (or believed likely to) is a successful strategy; distinctions are needed between development and clinical relationships.&nbsp; Philanthropy cannot affect care, which must be irrespective of wealth or position. The highest professional and ethical standards and practices must be maintained when accepting grateful patient philanthropy. Developing and promoting a sustainable philanthropic strategy begins with reviewing needs and goals to support the mission;&nbsp; motivated and inspired by improving outcomes.&nbsp; Achieving missions in health care requires dedicated philanthropic partnerships.&nbsp; Pursued with professionalism, thoughtfulness and integrity; philanthropy represents a vital pathway to innovatively advance patient care.&nbsp;&nbsp; Support allows donors to make an investment and express their values. Realizing the direct and lasting impact of collaboration provides rewarding benefit and meaningful recognition.</p> Peter Kalina Copyright (c) 2020 Peter Kalina 2020-03-30 2020-03-30 8 3 225 229 10.14738/abr.83.6956 Quality of Work-Life Among Employees of The University of The Gambia <div class="page" title="Page 2"> <div class="layoutArea"> <div class="column"> <p>Quality of work-life (QWL) is concerned with the welfare and satisfaction of employees on the job as well as off the job. The purpose of this research is to undertake a combination of descriptive study - to ascertain and explain the level of QWL among the employees of the University of The Gambia – and hypothesis testing - to establish the relationship between QWL and demographic factors of the respondents. Summary of the results indicate that interestingly, four aspects of QWL stand in employees’ evaluation as “moderate-to-high” motivators such as relations and co-operations, autonomy of work, and organizational culture and climate. However, to “moderate-to-low” level of motivation with QWL aspects has been reported, such as job satisfaction and job security, training and development, work environment, adequacy of resources, compensation and rewards, and facilities. Moreover, results also indicate that respondents differ significantly in their QWL in terms of designation, education and monthly salary. They however do not differ significantly in their QWL in terms of gender, age and work experience. Our original contribution to research is that we examine an application of QWL in a context (i.e. UTG) that has not existed in extant literature. The result also provides managerial implications that is unique to the case under study, which confirms the multidisciplinary nature of QWL. Thus, although these results slightly vary with few studies, our results confirm findings of several other scholars.</p> </div> </div> </div> Lamin W. Saidykhan Lamin B. Ceesay Copyright (c) 2020 Lamin W. Saidykhan, Lamin B. Ceesay 2020-03-30 2020-03-30 8 3 230 248 10.14738/abr.83.7920