American Academic & Scholarly Research Center: AASRC Journal Systems
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Effect of Corporate Borrowing on Corporate Taxation in Nigeria
Get PDFThe study investigates the effects of corporate borrowing on corporate taxation onquoted consumer goods companies in Nigeria. Unlike previous studies that did not identifyclearly the effect of corporate borrowing on corporate taxation. The present study examinehow corporate borrowing and its interactions with short-term borrowing, long-term borrowingand debt equity has impacted on corporate taxation from 2008 to 2015. The study used asample of 26 consumer goods companies quoted in Nigeria. It excluded financial companiesdue to their financial characteristics are different from other industrial companies. Inanalyzing the data, the study adopted panel multiple regression to identify the possible effectsof corporate borrowing on the corporate taxation of consumer goods quoted companies whilewe interpreted fixed effect analysis after using Hausman test. Preliminary analyses were alsoconducted, such as descriptive statistics and correlation matrix. The result shows thatcorporate borrowing had a significant and positive influence on quoted companies’ corporatetaxation. However, when interacted with short-term borrowing and long-term borrowing, itwas revealed that corporate borrowing of quoted companies negatively and significantlyinfluence corporate taxation. In case of debt equity interaction with corporate taxation, thestudy also shows positive and insignificant impact on corporate taxation. The study thereforerecommends that firms should have average debt to equity borrowing to save organizationsfrom high risk of debt borrowing to pay less tax that will lead firms to high risk ofbankruptcy
Knowledge Levels of Falling Risks of Older Nursing Students
Get PDF A descriptive and cross-sectional study of 107 senior nursing students in order to determine the knowledge level of the nursing senior students about the risk of falling age; The risk of falling in the elderly is higher in the total scores of the students (75,88 ± 1,32); Age and the risk of falls in elderly people were influenced by the knowledge of the scales used for the risk of falling in hospitals
The Role of Leadership Style on Employee Outcome: An Overview
Get PDFLeaders play a crucial role in the creation of the work environment for the employee. This study apply an extensive literature review on the leadership style concept to investigate the impact of AL in creating a positive psychological and how that will influence the follower’s performance. Leadership is an important feature for an organization to be able to attain a high level performance. There are many style of leadership, it depend on the way that leader perform within organization. Effective leader’s tasks involve motivation, encouragement, remuneration and analytical skills. If such aspects implemented, the employee performance will be improved and overall organization. During the difficult situations and when there are changing’s in an organization, leaders should show his right characteristic. Authenticity disheartens the leaders from copying the characteristic from others. In order to be authentic, leaders must be first authentic to themselves otherwise it will be not possible to be authentic to others. This study explores the role of authentic leadership (AL) and its influencing on followers performance. The results show that AL is positively related to employee wellbeing and consequently subordinates performance. 
Appraising Relationship between Education and Economic Sector in Nigerian Economy
Get PDFThe main thrust of this paper was to appraise the relationship between education and economic sector in Nigeria. The study adopted a descriptive survey design and was guided by two research questions and one null hypothesis tested at 0.05 level of significance. The population comprised 720 senior staff of public tertiary institutions (academic staff = 310 and non-teaching staff = 410) in Anambra State, Nigeria. The sample was 500 respondents randomly drawn from Nnamdi Azikiwe University, Awka and Chukwuemeka Odumegwu Ojukwu University, Uli. An instrument developed by the researcher and validated by three experts was employed to gather data. The data collected were analyzed using mean, standard deviation and Pearson Product Moment Correlation Coefficient. The result of data analysis showed a positive relationship between education sector and the economic sector in Nigeria. This implies that the decline witnessed in the economic sector is as a result of poor attention given to the education sector in Nigeria by the stakeholders. The paper therefore recommends increased funding for the education sector and a review of the school curriculum to make it more relevant to the needs of the Nigerian society. 
Relative Controllability of Functional Differential Systems of Sobolev Type in Banach Spaces
Get PDFIn this paper, the relative controllability of functional differential systems ofSobolev Type in Banach Spacesof the formcomplete set, reachable set, attainable set, target set , propernessand relative controllabilit
A Decision Analysis on the Entry and Exit of A New Market Product
Get PDFThis study is a retrospective study to arrive at the optimal decision on the quantity of “Harp lime larger beer” that should have been produced by Guinness Nigeria Plc in a given month in a year – say (June 2012). The following parameters were estimated – the possible market demand of harp lime, the cost of production, the company’s selling price per create and possible market demand in the month of June 2012. Using a number of criteria for making decision under uncertainty, - maximax criterion, maximim criterion, minimax regret criterion, Laplace criterion, Hurivicz criterion, several decision where arrived at and prepositions made on what would have sustained the product in the market
Online Fashion Apparel Shopping: An Analysis of Malaysian Consumers
Get PDFOnline fashion shopping becomes a trend among today’s Malaysians. Previous studies on online shopping in Malaysia had focused on consumers’ attitude and purchasing intention towards online shopping on a non-specific product. Although the study confirmed the need to establish intention for online purchase and demonstrated that most Malaysian were inclined to purchase online, but identifying factors that really contribute towards online purchase on fashion apparel specifically is highly importance due to the increased growth of online fashion apparels in Malaysia. This research specifically examines factors that actually motivate and influence consumers to purchase online fashion apparel. Technology Acceptance Model (TAM) has been used extensively in explaining and forecasting consumers’ attitude towards virtual buying. Six factors emerged from the exploratory factor analysis; ease of use, convenience, enjoyment/fun, pleasure, after sales service, and meet expectation in terms of quality, delivery and price. These represent factors that had influenced Malaysian consumers to purchase apparel online. The data obtained managed to confirm that Malaysian consumers are prone to buy apparel such as accessories, dress, and top via online despite these products considered as experiential based products
Improving Awareness of Social Engineering Threats among Zulfi Technical College Students
Get PDFThere are many approaches that malicious individuals or hackers apply in the attempt to violate the information security protection of a corporation or an institution. Social engineering also termed as the human method is one of them. Social engineering is explicated as the art of using human characters to breach information security without the victim or participant knowledge that they have been manipulated. A huge number of staffs, faculties, and students make use of computer devices to store, manage and share a broad range of data and information. A personal computer contains information that is confidential and distinct personal information; then, it is of great essence to comprehend information security in order to protect information stored in computers. That being said, this paper focuses on improving awareness of social engineering threats among technical college students. A research study was carried out at Riyadh Region, Saudi Arabia in Zulfi Technical College. Questionnaires were drafted and distributed to students in this technical college. A descriptive approach of analysis was adopted to analyze the collected data. This paper in indispensable to college institutions in pursuits of improving awareness of social engineering threats among technical colleges students
Form of Optimal Control of Nonlinear Infinitely Space of Neutral Functional Differential Systems with Distributed Delays in the Control
Get PDFIn this work, a Nonlinear Infinitely Space of Neutral Functional Differential Systems with Distributed Delays in the Control is presented for controllability analysis .We linearize the system (1.1) and obtain an expression for the solution of the system using the Unsymmetric Fubini Theorem as in the paper of J.Klamka (1996). The set functions – reachable set, attainable set, target set upon which our studies hinged were extracted. We derived the form of the optimal control of the system 1.1) and expressed same using the definition of the signum function
In vitro antagonism of Trichoderma spp. against F. oxysporum f. sp. Ciceris
Get PDFTrichoderma spp. have been developed into several commercial biological control products used in ๏ฌeld crop and greenhouse systems and are known to control numerous soil-borne diseases, such as those caused by Fusarium oxysporum f. sp. Ciceris . The present study was carried out to assess the efficacy of microbial antagonist for Fusarium wilt of chickpea . Biological control agents for plant diseases are currently being examined as alternatives to synthetic pesticides due to their perceived increased level of safety and minimal environmental impacts. Fungal biological control agents have several mechanisms of action that allow them to control pathogens, Trichoderma spp. has been widely used as antagonistic fungal agents against several pests. Among the three Trichoderma spp. tested in vitro (T. harzianum, T. viride and T. koningii), for antagonistic potentials against the fungus T. harzianum showed the best performance (89.8% inhibition) followed by T. viride (85.7% inhibition), and T. koningii (53 % inhibition).