The study evaluated the impact of International Public Sector Accounting Standard (IPSAS) on the financial accountability of selected local governments of Oyo State, Nigeria. The impact of IPSAS adoption on corruption reduction, transparency and accountability in the selected Local Governments were critically examined. The study which adopted survey design collected data using five point likert-scale questionnaires which was administered on sample of 105 Accountants and Internal Auditors in the selected local governments of Oyo State Nigeria. The data was analyzed using descriptive statistics. The hypotheses formulated were tested using chi-square analysis at 5% level of significance. The result of the study showed that adoption of IPSAS increases the level of accountability, transparency and reduces corruption in the selected local governments. This implied that the economy of Nigeria will be better off if IPSAS is fully adopted and implemented.
Market orientation has been identified as a critical success factor for business performance. However, this relationship has not been adequately investigated in the hotel industry especially in Nigeria. Consequently, the purpose of this study is to investigate the impact of market orientation practices on performance of selected hotels in Akure, Ondo State, Nigeria. The study further investigates if the age or size of a hotel influences market orientation practices. To achieve the objectives of the study, a cross-sectional research design was adopted. Data was collected with the aid of questionnaire from 68 hotels. The findings indicate that market orientation has impact on the performance of hotels. It was also found that the size of a hotel has no influence on market orientation practices but it is influenced by the age of the hotel. Therefore, the study provides new insights into the understanding of market orientation practices in the hotel industry.
Kunun zaki, home-prepared beverage relished by the Northern people of Nigeria as a refreshing drink was enriched with soybean and analyzed alongside commercially prepared Kunun zaki [Control] for proximate, mineral and vitamin C composition using the standard methods of analysis of AOAC. Sensory evaluation was carried out on the beverages substituted with soybean using 9-point hedonic scale. The protein content of the drinks ranged between 3.1-8.1 g and carbohydrate 4.0-6.0 g/100 g for commercial Kunun Zaki preparations respectively (p<0.05). Similarly, carbohydrate value of soybean substituted KZ (6.0 ± 0.9 g) was found to be significantly. The fat content of soybean enriched and commercial Kunun zaki [18.0 g and 17.3 g/100 g respectively] were very close with no significant difference (P<0.05). Soybean enriched Kunun zaki showed increased macro and micronutrient content over that of commercially prepared one, and was also the most acceptable to the panelists. The beverage can be consumed by children and adult alike; hence the soybean enriched Kunun zaki drink production on commercial scale should be encouraged in every part of Nigeria as a means of improving nutrient intake of its consumers.
Customer satisfaction is a critical success factor in the service sector and it is one of the important marketing metrics. Satisfying the needs of customers is very important for the survival and continued existence of businesses especially hotel services. The purpose of this study is to examine the relationship between service quality dimensions and customer satisfaction with respect to hotel services in Osun State, Nigeria. A questionnaire was used to obtain data for the study. Six hundred and twenty - four (624) copies of the questionnaire were administered, but six hundred (600) representing ninety - six per cent (96%) were returned and used for the analysis. The data collected were analysed using descriptive statistics and multiple regression analysis. It was found that responsiveness is the most highly rated service quality dimension (82.3%, mean = 4.30, SD =0.05), while empathy has the lowest perception value (65.6% mean = 4.11, SD =0.06). The result also revealed that majority of the customers (70.9%), were satisfied with the hotel services in Osun State. Furthermore, it was discovered that the five service quality dimensions have a significant positive relationship with customer satisfaction. The study clearly showed that service quality plays an important role in customer satisfaction with hotel services. Therefore, managers should give more attention to the five (5) service quality dimensions namely: tangibility, reliability, responsiveness, assurance and empathy.
This paper focused on the promotion of hospitality and tourism activities through the provision of library services. Information is a valuable resource for enterprises and people alike because they rely on correct information to perform daily activities. Libraries act as gateway or access point to information, concepts, and works of creativity. Services in libraries and information centres play an important role in the advancement of hospitality and tourism businesses. The paper focuses on essential library and information services to promote hospitality and tourism businesses. These library and information services include: making available resources such as maps, directories, bibliographies, biographies, referral services to mention but few. The services highlighted are aimed to promote hospitality and tourism activities in the 21 st century.
scite is a Brooklyn-based organization that helps researchers better discover and understand research articles through Smart Citations–citations that display the context of the citation and describe whether the article provides supporting or contrasting evidence. scite is used by students and researchers from around the world and is funded in part by the National Science Foundation and the National Institute on Drug Abuse of the National Institutes of Health.
hi@scite.ai
10624 S. Eastern Ave., Ste. A-614
Henderson, NV 89052, USA
Copyright © 2024 scite LLC. All rights reserved.
Made with 💙 for researchers
Part of the Research Solutions Family.