Volume 10 Issue 10

OIDA International Journal of Sustainable Development
Open access peer-reviewed journal 

Acceptability of Awango Solar Energy as Rural Development Enabler in Benue State, Nigeria
Ifeanyi Emma Ogueri a, Justina Uzoma Mgbada b
a,  Department of Agricultural Extension, Federal University of Technology, Owerri, Imo State, Nigeria.
b Federal College of Agriculture, Ishiagu, Ebonyi State, Nigeria.

Volume 10, Issue 10, Pg. 11-30, 2017.

Abstract: Total Exploration and Production Nigeria Limited (TEPNG), one of the leading Oil and Gas Production Company in Nigeria has a mandate of exploring hydrocarbons. Her operations in Niger Delta region is faced with human challenges of kidnappings, vandalization, armed robbery due to acclaimed high level of poverty amongst host communities. Many developmental interventions had been implemented in most of these host communities under Memoranda of Understand and Corporate Social Responsibilities. Instead of lowering expectations of the youths, community demands had been at the increase. Developmental budget had been on the increase without commensurate value for money. It became imperative to try acceptability and sustainability of intervention in a non oil and gas producing environment. To this effect, TEPNG decided to re-create her CSR to test acceptability, affordability and marketability of Awango Solar energy for sustainable rural economic development in Benue State. Most rural communities in Benue state are into peasantry agriculture. Unfortunately these activities were not supported by micro finance institutions hence credit availability imposed constraint to economic prosperity. This phenomenon had increased incidence of poverty which is predicated on nature and system of rural economic activities. The communities were expectant of assistance, especially from the private sector. Objectives of the research were to; Unravel acceptability and commitment to pay for Awango Solar energy by non oil and gas producing communities in Nigeria, Identify characteristics of rural economy at the Bottom of Pyramids (BoP) to ensure sustainability of Awango project and ascertain available market potentials for Awango solar products to justify impactful CSR to rural communities

Methodology adopted was Participatory Exploratory Research (PER) where proponents of rural development model were based on context of social dynamics prevalent in the study area. Purposively, non oil and gas producing region was chosen. Ten (10) rural communities close to State capital (Makrudi) without electricity for years were randomly selected namely; Uchen, Adaka, Lower Basin Makurdi farm project, Kpeifi, Tse Kwenyi, Tse Akpum, Tse Upaha, Tse Mbatem Tyomu Yande Ne Km 12 and Tyomu Yande La Km 14. Communities were accessed without traditional structure of permission from traditional rulers. Introduction of Awango product strategically mobilized interested persons from where respondents were selected. Data were collected using Semi structured interview (SSI), transect walk and quick Focused Group Discussion (qFGD). Quick in the sense those communities had frequently been attacked by Fulani Herdsmen. Houses roofed with grasses burnt several times. Therefore, presence of enumerators could trigger reprisal attacks.

A total of 600 respondents were involved in the study. Data analysis was carried out using descriptive statistics (averages, percentages and frequencies) including Likert type scale to produce results that were presented in tables, pie charts and histograms. Results showed basic night economic activities to be processing (43%), petty trading (26%), food vendor (21%) and security (10%). The need for safe solar energy to extend business time without additional cost was unprecedented. This phenomenon heightened acceptability, willingness to pay and ready market for Awango to sustain rural socio-economic businesses.

Typical of Nigerian rural communities, Benue state rural communities were very poor. Food was abundant in poor living conditions. Enterprise knowledge and economic support were lacking hence, middlemen took advantage of the situation to perpetuate incidence of poverty in the area. At the BoP, farming (31%), processing (36%) and Artisans (13%) fuelled the circle of poverty. This created additional source of likelihood to boost income generation potentials of the respondents. A local based Non Governmental Organisation, Gender and Environmental Risk Reduction Initiative was identified and built into an Enterprise model to enhance sustainability through availability, capacity development, access to credit and market linkages. 

It was recommended that each community should form and register cooperative group to attract access to credit. Functional members of the groups should be trained and mentored by the NGO. Awareness should be created through road-shows. TEPNG should deploy this CSR model to her host communities in the Oil and Gas rich Niger Delta region of Nigeria.

Considering revealed impact of Awango solar energy to socio-economic development of rural communities, its enterprise development potential and job creation, it was concluded that deployment should not be delayed before marketers would import sub-standard products. TEPNG was advised to lunch Awango solar energy as CSR model in the Niger Delta, especially in rural schools.

Keywords: Awango solar energy, Corporate social responsibility, Oil and gas rich Niger Delta, Participatory Exploratory Research, Rural development model  

Download pdf 

Ethics as an Antidote: Challenging the Decimation of a Continent
Nanji Rimdan Umoh
Department of Political Science, University of Jos, PMB 2084, Bauchi Road, Jos, Plateau State, Nigeria.

Volume 10, Issue 10, Pg. 29-39, 2017.

Abstract: Corruption has attained an unmatched recognition as an undeniable culprit in the failure of national developmental goals and strategies in the least developed countries (LDCs). This truth is made more palpable by the realities of infrastructural and institutional decay that characterize the socio-economic and political landscapes of the region and hamper the effectiveness of its numerous anti-corruption strategies. The emphasis of the majority of these strategies has been on curbing the financial impropriety, misappropriation and embezzlement of funds that are blamed for the non-performance of sectors of the national economies and the policy and social service delivery failures of the governments of these developing nations. This paper adopts a distinct entry point that reflects a digression from the age-long perspectives of accountability and the plugging of loopholes through institutional mechanisms as strategies for curtailing the scourge of corruption. The paper is also a deviation from the perspectives of personal aggrandizement, the amassment of stupendous wealth, the benefits accruable from corrupt practices and the ever-widening gap between the rich and the poor with which it is characterized. It rather seeks to provide a nexus between government action or inaction and human security by illuminating the dark sides of corruption. It relies on a qualitative methodology and descriptive analysis to provide a holistic appreciation of the implications of corruption and the nuances embedded where it is allowed to thrive. In the process, it sheds more light on the intricacies of corruption from the perspective of its far-reaching, dire consequences of a loss of human capital that is reflected in an increase in the death rate among the populations of the affected countries. Its role in the escalation of vices like ethno-religious crises, acts of terror and other population decimators is assessed as resulting from its metamorphosis into a man-made disaster with several permutations that present it as a formidable threat to human and material sustainability in the African continent. From this standpoint, it proposes a redirection of the anti-corruption strategies to embrace an individualized approach that is less impersonal and underpinned by the postulations of the ethical theory of consequentialism and the principles of ethics in checkmating the elusive nature of corruption in Africa. Focus is on the reorientation of the African polity, policy makers and implementers inclusive, and a reorganization of the state institutions, through processes that appeal to equity, fairness, good conscience and an incorporation of the inherent moral culture of the African societies in this fight against corruption.

Keywords: Anti-corruption Strategies, Ethics, Human Capital, Institutional Decay, National Development.

Download pdf 

Status of Small Farming Units and Strategies for their Sustainable Development in India
Narinderpal Singh a, Raj Kumar b and Bhupinder Singh Dhillon c
a , b Extension Specialist (Farm Management), Department of Economics & Sociology,
Punjab Agricultural University, Ludhiana, Punjab, India
c Krishi Vigyan Kendra, Amritsar, Punjab, India

Volume 10, Issue 10, Pg. 41-54, 2017.

Abstract: More than fifty per cent share of agriculture in the total workforce of the country shows that the livelihood of most of the Indian population depends upon agriculture. The Indian agriculture is dependent on large number of small farming units which accounted for 85.01 per cent share in number and 44.58 per cent share in area of the total operational holdings of the country.  There were 92.8 million marginal (67.10%) and 24.8 million small (17.91%) holdings out of the total 138.3 million operational holdings in India during 2010-11. The growth performance of agriculture in the country shows that long run and short run productivity growth was higher for food grains as compared to the fruits and vegetables. The maximum production growth was observed in the case of eggs and vegetables. In India the farm business mainly dominated by the crop production. The lion share of the households’ income (more than 75 per cent) of the marginal and small farming units in the leading agricultural states of Punjab and Haryana was contributed by the farm business. The farm specialization increased over the period in Punjab shows the shift towards food grains in general and towards paddy and wheat cultivation in particular. The share of bottom 50 per cent farm households in per capita income (21.6 %) was comparatively on the lower side of the their related share of consumption expenditure (23.7%) highlights the consumption expenditure burden in the farms as compared to the labourers and others in the state of Punjab. As compared to the farms the relative cumulative share of per capita consumption expenditure over income was on lower sides for all others. The agricultural stress was also shown by the farmer suicide cases in India. During the year 2014, the 72.4 per cent of the total farmer suicide cases were observed in the small and marginal farmers in the country. The 59.5 per cent higher cases of suicide in the small farmers over marginal farmers shows worst condition of small farmers as compared to the marginal farmers in India. As compared to the marginal farmers, the population of small farmers were much lesser in number and their per capita income and resource base was on higher side but the higher dependency of the small farmers share on crop income generates comparatively lesser continuous monthly flow of income in the case of small farmers over marginal farmers therefore small farmers feel comparatively more household expenditure stress. Thus there is a need to regulate the relative flow of farm business income of the small farmers into monthly income flow with the help of efficient banking system. The stress of the consumption expenditure can also be mitigated with the help of adoption of farming system approach through increase in the on farm nutritional security. To boost the small farm income and sustainability, to conserve natural resources and increase in agricultural diversity farmer producer organisations can play a vital role. The income and growth disparities were also observed for small farming units. The disparities among agricultural and non-agricultural shows that households’ income skewed towards the non-agriculture income over agriculture income. Therefore continues public sector research and development efforts are required to make a pace in the relative income growth of small farming units with other sections of the economy in long run. Protection and recognition of the small farming units for education and health expenditure can ease the feeling of stress among them.

Keywords: Agriculture, Development, India, Small farming, Sustainability

Download pdf 

Role of Audit Regulation on The Effect of Corporate Governanceand Audit Quality on Earnings Management
Bambang Prayogo a, Sukrisno Agoes b
a Faculty of Economic and Business, Trisakti University, Indonesia.
b Faculty of Economic and Business, Tarumanagara University, Indonesia.

Volume 10, Issue 10, Pg. 53-66, 2017.

Abstract: The Government of Indonesia through the Ministry of Finance shall regulate the audit services with the issuance of Decree of the Minister of Finance No. 423 / KMK.06 / 2002 on Public Accounting Services, which was subsequently revised by KMK No. 359 / KMK.06 / 2003 with the aim to realize a professional public accountant and independent public accounting firm. Regulatory reforms were carried out in the wake of the globalization crisis in 2008 in the implementation of Law No.5 of 2011 and lastly, also issued Government Regulation No.20 of 2015.

Based on the audit department’s data (2017) found when the enactment of Law No. 5 of 2011, the number of public accounting firms that received warning sanctions increased and over time decreased. This indicates an improvement through the audit regulation. In addition, through the enactment of Government Regulation No.20 of 2015, found the existence of a violating public accounting firm so that it is subject to freezing sanctions in June 2015 and sanction of revocation in December 2015.

The same impact also applies to public accountants where in the period of application of Regulation of the Minister of Finance No.17 of 2008 there is only one freezing sanction on Public Accountant. This is because there is no criminal sanction in the audit regulation. However, in the period of the implementation of Law No. 5 of 2011, there was an increase in the number of sanctions against public accountant, although still in an insignificant number. In the period of enactment of Government Regulation No.20 of 2015, there is an increase in the number of sanctions against public accountant compared to the previous regulation. And after the 2017 OJK regulation strengthens Government Regulation No.20 of 2015, the number of sanctions on public accountants increases significantly in the first semester of 2017. This indicates that the enactment of the latest audit regulation proved to improve the quality of audit through the early and broadly detection of audit service violations.

In agency theory, agency relationships can lead to a conflict of interest that is when the manager as an agent performs an opportunistic act of doing earnings management in order to achieve targets charged by the principal (Meisser et al, 2006). This can occur because of the information asymmetry between the principal and the agent in which the agent knows more information than the principal and vice versa. The conflicts of interest can be minimized by a mechanism capable of aligning the interests of shareholders as owners with management interests. This mechanism is known for corporate governance in running its business. It is expected that the corporate control mechanism is effective through the monitoring role by the board of commissioners and audit committee (Dechow et al, 1995). The role of corporate governance as an internal factor of the firm in limiting or reducing earnings management activities (Klein, 2002; Xie et al., 2003). 

Beside that in the agency theory, an independent auditor is a third party capable of safeguarding the interests of principals and agents in managing corporate finances where independent auditors can perform monitoring functions of agency work using a means in the form of financial statements (Setiawan, 2006). An auditor tests that the figures for financial statements used in the contract have been calculated in accordance with applicable procedures, and the possibility of violations in the terms set out in the contract (Watts and Zimmerman, 1986). The audit of financial statements by the public accounting firm has a monitoring role in testing the credibility of accounting information generated by the agent so as to provide a fundamental role in ensuring reliable financial reporting with reduced agency costs (Jensen and Meckling, 1976;Imhoff, 2003).

This study was to examine the role of audit regulation on the effect of corporate governance and audit quality on earnings management. This study examined using structural equation modeling method with the approach of partial least squares (SEM-PLS). And also analyze differences test by using One Way ANOVA where is use to examine the differences audit regulation period on the effect of audit quality on earnings management such before and after implementation of Act No.5, 2011 and Government Regulation No 20, 2015. The research sample is purposive with a total of 79 manufacture companies listed on the Indonesia Stock Exchange in period 2008-2015 with 480 observation years.

The results showed a significant and negative relationship between independent commissioner and earnings management, while audit committee and earnings management shows no significant. Audit quality influences negatively and significantly on earnings management. Beside it, One Way ANOVA test shows that audit quality influences negatively and significantly on earning management especially in implementation of audit regulation during period 2008-2010 and period 2011-2014. Overall, research conclude that the changes of audit quality is significantly effect on earnings management mitigation in companies.

 Keywords: audit regulation, audit quality, corporate governance, earnings management

Download pdf 

Sustainable Agricultural Extension Education for Oil and Gas Producing Communities In Imo State, Nigeria
Ogueri, Emma Ifeanyi a, Matthew Ukpongson b
a, b Department Of Agricultural Extension,, Federal Univeristy of Technology, Owerri, Imo State, Nigeria.

Volume 10, Issue 10, Pg. 67-75, 2017.

Abstract: Imo State, an Oil producing state in Nigeria is bedeviled with incidences of environmental degradation that caused low food production. Oil and Gas producing communities are restive, resulting to conflicts and kidnaps. Oil and gas multinationals introduced agricultural extension services to educate farmers while Agricultural Development Programmes also embark on same. Smallholder farming system affected extension teaching methods of Private and Public sector extensions. The farmers got confused due to mixed extension education techniques. Objective(s): To: streamline extension education system to enhance farmer participation; Develop synergistic system where Private and Public sector extension interact before educating farmers; Develop indigenous agricultural extension system that would consider peculiarities of Nigerian Niger Delta region. Data were collected through semi structured interviews, focused group discussion, personal observations and questionnaire from randomly selected farmers of both sectors and extension officers. Simple descriptive statistics and Likert-type scale were used. Results showed Public sector extension without focused educational programmes. Extension agents of Public sector capitalized on non-functional system to abandon education for Private sector extension that linked extension to oil and gas production. Results revealed most farmers in oil producing communities taking extension as right and could not account for inputs under REFILS. Subject Matter Specialists became money conscious and leaving farmers’ problems unattended. Agricultural Extension sustainability indices of Acceptability, Functionality, Operability and Durability (AFOD) were developed. There is need for a unified Extension Education curriculum to be developed. Extension Education should be subjected to Sustainability test of AFOD. Concluded that Extension systems should be complementary. 

Keywords: Agriculture, Agricultural Extension, Sustainability, AFOD, Public and Private Sector Extension.

Download pdf