IOSR-JEF   Volume-5 ~ Issue-5

Abstract: Civil disobedience in the Niger Delta region of Nigeria had been a threat to the cooperate existence of Nigeria since the late 1960s and particularly in the early 2000s when several non-state actors became very active in resistance struggles against the Federal Government and multinational oil companies. A lot of peacebuilding programmes had consequently been implemented to curtail activities of militants in the area. The Amnesty Programme been implemented since 2009 for armed militants was the Nigerian Government's strategy to demilitarize the region and integrate ex-agitators into civil life after several years of combat engagement in order to allow for immediate and massive socio-economic reconstruction. The ex-combatants had deposited huge quantity of weapons as sign of peacemaking in that conflict-ridden region of Nigeria which in turn have reduced active and sustained physical combat. The Amnesty and peacebuilding programme ushered a regime of fragile peace, though did not translate into a better life for majority of the region's people for their grievances are still unaddressed. The objective of the work is to discuss the practical implementation of the Amnesty Programme, the challenges encountered, achievements made and areas of weaknesses. Lasting peace remains elusive, as renewed violence has began to cast shadows on the progress on the DDR front, and continue to raise questions on the prospect for sustainability of the tentative peace induced by the Amnesty in the region.

Key Words: Peacebuilding, Amnesty, Conflict, Niger Delta, Transition Word count: 228

Abstract: Violent conflicts remain problematic globally. Saare/ Tsaragi communities, Kwara State, Nigeria cohabited peacefully from about 1808 till 2000 and by 2008 had witnessed three violent conflicts due to boundary issues. The study examined the relevance of forgiveness, concession and trust in peace building. A descriptive that adopted qualitative methods combining primary and secondary data sources while purposive sampling method was used to select 400 respondents from the two communities. It found that 77% suffered injury, 74.5 percent of the respondents were willing to forgive, 83.3 percent were ready for concession, while 32 percent agreed to trusting the opposing party. The study in addition found that government lacked the political will to transform the conflict and concluded that the issues of the conflicts were not beyond resolution but trust building constituted the greatest challenge. The study recommended depoliticization strategy combined with integrative negotiation by the two communities in areas of granting concession. In addition, the government must develop strong political will to monitor early warning signals, remain neutral and support the community initiatives through peace education, economic and social supports in order to enhance trusting relations. The implication for other conflicting societies is that attention by peace agents should equally be focused on social and structural peace building than concentration on political peace building. Key words: Conflict, forgiveness, concession, trust, negotiation, Peace, social and structural peace building . 213 words

Key words: Conflict, forgiveness, concession, trust, negotiation and Peace. 230 words

Abstract: Good management accounting involves a responsibility to manage mind-provoking information and issues that influence decision making in the organization. The competitive world of business requires proactive management accountants whose roles conform to the current shifts in the field. Where this function is wholeheartedly executed to secure and utilise resources, the organization's interest is duly protected such that the business life is prolonged. The study is descriptive using secondary data to reveal the important role of the management accountant as germane to effective utilization of firm's resources in order to enhance the business-life of the organization. Findings of the study revealed the lumping of the job description of the management accountant with that of the financial accountant, a contrast to current shift in management accounting functions. The study recommends that management accountants should be current with new approaches to executing the salient function that is now premised on resourceful management which enhances decision making, value creation and overall attainment of organization goal. Consideration should be given to specifying the job-schedule and requirements for the management accounting profession different from current practice wherein financial accountant and management accountants' duties are lumped. In the light of this, developing countries require a proactive and result-oriented management of the meagre resources by the firms' management accountants.

Key Words: Management Accounting, Decision Making, Resourceful-result-oriented management, Value Creator.