FACULTY OF MANAGEMENT SCIENCES

Human Resource Management Practices and Organizational Commitment in the University of Benin Teaching Hospital (UBTH), Benin City.

This research study aims to investigate the relationship between corporate governance and effective tax planning in FMCG in Nigeria. The research study adopted, collates data through secondary source which is the use of 5-year financial reports summary of selected Fast Moving Consumer Goods firms listed in Nigeria Stock Exchange Market. The study also discussed literatures reviewed by researchers on the concept of effective tax planning, strategies of effective tax planning, concept of corporate governance, concept of corporate governance practices and structure of corporate governance. The study propounded theories that support the study on agency theory, Tables, frequencies and percentages are used to analyse and present data. The study found out that there is no significant relationship between director’s holding and tax planning, board independence have a positive relationship with tax planning, audit committee financial expertise of the firm do not affect tax planning and firm performance have a positive and an insignificant relationship with tax planning. The study recommends that corporate tax behavior should be regulated by the government through the tax rules and corporate governance rules. Relevant tax authorities in Nigeria should always investigate the intention of tax payers before considering whether tax liability will be reduced below normal. As a result of this intention or anticipation of reducing tax burden, the use of independent board members will have an influence on how the corporation performs

The focus of this study is to investigate insurance education and the demand for life insurance in Nigeria. The study objectively determines the extent to which awareness creation enhance consumers’ patronage of insurance policies and the level of insurance education in Nigeria. The data for the study was collected using structured questionnaires administered to the target respondents. Data was analyses using descriptive statistics and the ordinary least square regression analysis techniques in testing the formulated hypotheses. The findings revealed that awareness creation enhances consumers’ patronage of insurance policies; there is an above average level of insurance education in Nigeria; there is a significant positive relationship between insurance education and the demand for life insurance; and there is also a statistical significant relationship between insurance education and insurance buying behaviour of consumers. In line with the findings, the study recommends among others that: there should be adequate sensitization on the need for people to take up insurance policies for their own good or for the wellbeing of their loved ones; insurance education should be a subject in both primary and secondary schools in Nigeria for people to have early knowledge on the need and benefits of insurance before they reach adulthood; and that insurance agencies should make insurance policies appealing and less cumbersome for those who intend to purchase an insurance package.

The study focused on the effect of forensic Accounting education on corruption and fraudulent practices in Nigeria. Specifically the objec8was to examine the extent to which the teaching, techniques, skill, and research, practices and methods of forensic accounting on corrupt practices in Nigeria and also to find out the impact of forensic accounting standards on fraudulent practices in Nigeria. The study employed the use of descriptive survey study as its research design. Five specific objectives were generated to accomplish the general objectives of the study. The findings revealed that forensic accounting should be included in secondary school curriculum in order to create an early awareness of Students' on concept related to fraud and corrupt practices In order to achieve the objectives of the study the researcher employed the use of primary data to carry out this research and the research respondents were focused on Accounting staff, Non academic in busary department and final year students in the department of accounting. A total of one hundred and fifty-eight (158) Questionnaire were distributed. The results of the questionnaire were analyzed using descriptive analysis. This study recommended that research and training on forensics Accounting should be strengthened, this is to ensure that new and innovative forensic accounting practices is found which in turn could connote into more effective ways for curbing corrupt practices. The results of this study wou6be of benefit to the government, industrialist, academia and future researchers. This study will assist government in designing policies that are geared towards curbing corruption practices in Nigeria.

This study investigated communication and employee job satisfaction of the hospitality
sector. Data were primarily sourced through the online administration of two hundred (200)questionnaire out of which same number (200) were found usable for the empirical analysis. The descriptive (frequency, mean and percentage) and inferential statistics (regression) were adopted for the study’s analysis. It was revealed that: there is a significant relationship between communication and employee job satisfaction in the hospitality sector; modern communication channels, such as social media and technology-mediated communication, significantly influence employee job satisfaction in the hospitality sector; and while organizational culture was found to significantly mediate or moderate the relationship between communication and employee job satisfaction in the hospitality sector, leadership styles did not. Based on these findings, it was recommended that: organizations should focus on enhancing their communication strategies; it is essential for organizations in the hospitality sector to actively promote a positive and inclusive organizational culture; and it is still crucial for organizations to invest in leadership development programs.

Organizations, in whatever shape they take, are formed up of individuals and teams who are linked and work toward achieving the organization's common goals and objectives. As a result, these people often engage with other individuals for the purpose to carry out their work responsibilities and make meaningful contributions to their companies. Furthermore, people are chosen for employment based on their unique personality features such as abilities, attitudes, beliefs, and perceptions, which may be the cause of conflict in any business (Knight Ukpere, 2014). Similarly, due to conflicting interests and acquisitive nature, certain people's conduct and attitudes in formal establishments and organizations vary from the organization's ethos, norms, and regulations. Ethics at work and discipline are also important aspects of every business. Employees who tend to be less encouraging of the culture of work and less dedicated to their organization are less inclined to make changes, whereas employees who wholeheartedly endorse the work ethic are more likely to implement modifications where those modifications do not have the possibility of modifications the foundational principles and goals of the business but instead are viewed as beneficial for the whole company.

The research study examined the influence of corporate governance mechanisms on the firm performance in Nigeria. Five(5) research question were raised for the study and all were formulated into hypothesis and four(4) were tested. Consequently,related literature on the conceptual review, theoretical framework and empirical review of corporate governance mechanisms and firm performance in respect to board size, board independence, ownership structure, CEO Duality were also discussed adequately in chapter two(2). The ex-post facto research design was used for the study. The instrument used for the collection of data was annually published audited financial statements of banks. Secondary data were obtained from the annual reports gotten from the bank website covering the period 2016-2022. The data collected for the research questions were analyzed using descriptive statistics while the hypotheses were analyzed using Stationery (Unit root) test and Panel Data analysis and was tested at 0.05 level of significance. The findings of the study revealed that board size and board independence has a significantly positive relationship on firm performance in Nigeria. The study also found that ownership concentration significantly and negatively affects firm performance in Nigeria.Lastly, the study found a statistically insignificant and positive relationship between CEO duality and firm performance in Nigeria. The study recommended that they should Strengthen Board Independence: Nigerian deposit money banks should continue to prioritize board independence,they should appoint independent directors who are not influenced by the interests of major shareholders or management. This practice can help ensure that corporate governance structures remain robust and that decisions are made in the best interests of the company and its stakeholders.

s study examines the complex relationship between credit risk management strategies and the financial performance of Deposit Money Banks (DMBs) in Nigeria. The study analyzes the impact of important variables, including Return on Equity (ROE), Non-Performing Loans (NPLs), Loan Loss Provision (LLP), Liquidity Ratio, and Risk Asset Ratio, on the overall health of the banking system. The study uncovers significant insights by employing panel regression analysis from 2014 to 2022. The findings demonstrate a positive connection between successful
management of credit risk, as seen by cautious provisioning for loan losses, and consistent profitability. In contrast, Non-Performing Loans have a negative effect on Return on Equity, highlighting the importance of implementing strategic initiatives to reduce loan defaults. The study highlights a trade-off between the management of available cash and the potential to generate profit, underscoring the need of adopting a well-balanced strategy to ensure financial stability. Furthermore, effectively managed risk assets have a favorable impact on a bank's financial performance, underscoring the significance of strategic risk management. The recommendations emphasize the necessity of enhancing credit risk management techniques, optimizing liquidity management, and implementing strategic actions to minimize Non- Performing Loans keywords

The study investigates the relationship between sustainability reporting and financial performance of public limited liability company. The ex-post factor Research designed was adopted for this study. Company in the financial sector was adopted for the scope of this study. The data used in this study were obtained from a secondary sources (Nigeria exchange group, company websites and sustainability reporting index). The Research make use of post –Regression analysis including Descriptive Statistics, correlation analysis and normality test.
Moreover, the least square regression analysis was also carried out. Sustainability Reporting where proxy by Economic activities disclosure, social activities disclosure, and environmental activities disclosure. The findings of the post Regression analysis revealed that sustainability reporting proxy by economic activities has a positive and significant effect on financial performance, this indicate that companies with high level of economic disclosure tend to have better financial performance.
The study concludes that sustainability reporting must be incorporated by company in order to increase their financial performance. the study hereby recommends the following Company should integrate sustainability reporting into business strategy. firms should seamlessly integrate sustainability initiatives into their overarching business strategy, viewing sustainability as a core element of their mission and values, this alignment will foster more impactful and meaningful sustainable practices.

This study investigates the effect of internal control mechanisms on fraud prevention among listed companies in Nigeria, focusing on four components of the COSO framework: control environment, risk assessment, information and communication, and monitoring. A descriptive survey research design was adopted, and data were collected from 384 respondents across listed firms in Edo State using a structured questionnaire. Descriptive statistics, correlation analysis, variance inflation factor (VIF) tests, and multiple regression analysis were employed to examine the relationships between the independent variables and the dependent variable. The findings revealed that control environment, risk assessment, information and communication, and monitoring each had significant positive effects on
fraud prevention, with all variables collectively explaining 57.2% of the variation in fraud prevention outcomes. These results underscore that strong ethical leadership, systematic risk identification, transparent communication, and continuous monitoring significantly enhance fraud deterrence. The findings align with Agency Theory, which emphasises the role of governance structures in mitigating opportunistic behaviour, and with Deterrence Theory, which highlights the importance of certainty and consistency in discouraging fraud. Social Norms Theory also provides complementary insights, showing that awareness and shared values foster compliance with anti-fraud practices. The study concludes that internal controls are not merely regulatory requirements but strategic mechanisms that safeguard corporate assets and promote stakeholder trust. It recommends that listed companies strengthen ethical standards, integrate risk assessment frameworks, enhance whistleblowing and reporting systems, and adopt technology-enabled monitoring to improve fraud prevention. Regulators are encouraged to intensify oversight and ensure compliance with internal control standards.