International Journal of Social Science, Management and Economics Research
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EXAMINING FACTORS AFFECTING TAX AUDIT EFFECTIVENESS
Get PDFThe purpose of this study was to examining factors affecting tax audit effectiveness in Gede\u27o Zone. Seven tax audit effectiveness determinants was examined audit communication, organizational independence, top management support, audit attributes, tax legislation system, tax audit quality and information system utilization. Explanatory research design was used to attain the study\u27s goal, and both qualitative and quantitative research approaches were used. The study was use a survey of questionnaire analysis and interviews as source of data. Census method was used to take tax office employee of the study. Based census method 82 tax offices employees respondents were taken. Binary Logistic Regression technique was employed to analyse the responses. Data was analysed by using SPSS 20.0 version software and correlation and regression analysis was applied to achieve the study objectives. Both descriptive and inferential statistics were used to examine the acquired data. The study was frequency, percentage, mean, and standard deviation for descriptive statistics. As a result, organizational independence, top management support, and tax audit quality were statistically significant factors impacting on tax audit effectiveness. Audit communication, audit attributes, tax legislation system, and information system utilization, were elements that had a negative impact on tax audit effectiveness. Finally the study recommended, tax auditor independence of thought and appearance play a significant influence in tax audit effectiveness. And tax audit independence must be maintained in order for them to carry out their duties objectively and without intervention or pressure from outside sources. Senior management should also support tax auditors by assigning enough funding, fostering a positive working atmosphere, and adopting tax auditor suggestions
FROM LONDON TO BUCHAREST: THE MILITARY PEDAGOGY OF SOVEREIGNTY THROUGH GREEK DIPLOMACY AND THE RISE OF THE GREEK ARMY (1864–1913)
Get PDFThis study examines the conditions that shaped the territorial and political development of Greece from the Treaty of London (1864) to the Treaty of Bucharest (1913), with an emphasis on the interplay between military strategy and diplomacy. Framed within the concept of pedagogy, the manuscript underscores how the Greek experience provides transferable lessons in statecraft and sovereignty. Each treaty is analyzed as a milestone in Greece\u27s pursuit of national ambitions, highlighting the country\u27s ability to navigate great power politics, leverage military preparedness, and adapt to evolving geopolitical contexts. Key themes include the role of military training in achieving diplomatic success, the strategic alignment of alliances, and the readjustment of objectives following setbacks. This approach positions Greece as a case study in balancing ambition with pragmatism, offering valuable insights for nations striving to establish sovereignty and influence the international order. The findings contribute to broader discussions on diplomacy, military strategy, and the art of state-building
A Study on Women Entrepreneurship in Tamil Nadu: Problem and Opportunity
Get PDFWomen entrepreneurship in Tamil Nadu is a subject of growing interest due to its potential to drive economic growth, promote gender equality, and foster social development. This study explores the challenges and opportunities faced by women entrepreneurs in the region, aiming to provide insights for policymakers, industry stakeholders, and civil society organizations. Through a comprehensive analysis of the entrepreneurial landscape, including factors such as access to finance, cultural norms, support infrastructure, work-life balance, and gender biases, the study identifies significant barriers hindering the progress of women entrepreneurs. Despite these challenges, the study also highlights promising opportunities available to women’s entrepreneurs across various sectors, including textiles, information technology, healthcare, agribusiness, tourism, handicrafts, education, renewable energy, and social entrepreneurship. By addressing the systemic barriers and leveraging the available opportunities, Tamil Nadu can unlock the full potential of women entrepreneurship, driving inclusive economic growth, social development, and gender empowerment. Empowering women entrepreneurs is not only imperative for individual empowerment but also essential for realizing Tamil Nadu\u27s vision of becoming a global leader in entrepreneurship
OPTIMUM STRATEGY FOR THE MANAGEMENT OF ANAMBRA STATE GOVERNMENT FUNDS VIA GOAL PROGRAMMING MODEL
Get PDFThis study focuses on the management of State Government funds in Nigeria with special reference to Anambra State Government funds from 2017 to 2021. A structured questionnaire was used to obtain data from the public with regard to project priorities and preferences from which the priority weights were determined and the degree of the responses taken at the priority order. Quantitative and Qualitative analytic methods were employed in the analyses of data. The goal formulation and weighted pre-emptive goal programming model were used to optimize the management of the State funds because of the involvement of multiple goals. The goal programming model is formulated to find an optimal solution for seven different goals using the modified simplest method and the two-phase techniques of TORA software for the analysis .The result of the analysis outlines the projects among many projects government embark on such as : reduction of levy/tax on ordinary citizen, increase in personnel cost and security fund, increase in Internal Generated Revenue ( I G R ), reduction of dependence on federal allocation fund and increase in capital expenditure and development funds like construction of roads, community development and social amenities, that have the highest impact (in terms of utility) on the people. The results established from the findings portrayed that out of the seven goals addressed, goals 3, 4, and 6 were not accomplished while goals 1, 2, 5, and 7 were totally accomplished. These results therefore, is of great importance and provides a guide through priority ranking and goal formulation when there are multiple goals to be accomplished by the State Government in making some future financial decisions such as investment, financing and dividend decision that will be a special benefit to Anambra State Government in curtailing and balancing the expenditure with the available income
DIPLOMATIC TURMOIL IN THE ΜODERN HISTORY OF GREECE
Get PDFThe national uprising of 1821 was a revolution of an entire nation against a conqueror that had occupied Greek soil for over four centuries. The Ottoman Empire had been steadily and methodically driving the Greek nation toward complete annihilation. In response, the Greek people revolted, rebelled, and, after many bloody struggles, ultimately won their freedom.
This revolution led to the creation of the first nation-state in modern Europe and marked Greece as the first nation-state founded in the 19th century. The driving force behind the Greek uprising was the necessity of freedom. The motto of their patriotic revolutionary struggle was: "Freedom or Death."
The military training of the Greeks, gained through educational institutions or honed through personal experiences on the battlefields and at sea, culminated in the victorious campaigns of the Greek army and navy. However, military victories alone were not sufficient for Greece to secure its independence. The country also had to engage in a different kind of "war"—a continuous struggle on the diplomatic front
FORGING FREEDOM: THE TREATIES AND TRIUMPHS THAT SECURED MODERN GREECE\u27S INDEPENDENCE
Get PDFThis research examines the key factors that shaped Greece\u27s path to independence and the establishment of the modern Greek state, focusing on the period leading up to the Treaty of London’s Additional Protocol in August 1832. It investigates the interplay of military strategy, diplomatic efforts, and international negotiations critical to achieving independence from Ottoman rule. By analyzing treaties from the London Protocol (1828) to the Additional Protocol of 1832, the research underscores the pivotal role of military victories, the tactical training of Greek forces, and subsequent diplomatic successes in defining Greece\u27s modern statehood. It delves into the turbulent political landscape of 19th-century Greece and the external influences that shaped its outcome, illustrating the intertwined nature of military success and diplomacy in the nation’s struggle for sovereignty
ACADEMIC ACHIEVEMENT OF COLLEGE STUDENTS IN MATHEMATICS IN THE MODERN WORLD IN THE CHANGING NORMAL
Get PDFThis descriptive and correlational study identified the academic achievement level in Mathematics in the Modern World of the first-year college students at the selected Catholic university in Negros Occidental during the changing normal. Respondents were grouped according to the college they are affiliated with and the strand they took during their senior high school. The researchers also compared the performance assessment of the students in the three sub-topics of the subject. Further, they determined the difference in the academic achievement level when respondents were taken according to their demographics. Findings suggested that the level of academic achievement in the course as a whole is only average, with the highest achievement in the most concrete subtopic, which is Patterns in our Word. Moreover, a significant difference in academic achievement was found according to the demographics and subtopics. Results served as the baseline data in the modification of instructional materials and in designing a training/seminar for the teachers of the subject to better address the learning gaps
Bridging the Digital Gender Gap: Assessing the Digital Maturity of Women-led MSMEs in Ghana
Get PDFThis study focuses on measuring the digital maturity of Micro, Small, and Medium Scale Enterprises (MSMEs) in Ghana, specifically comparing the relative maturity of women-led. The research was motivated to determine the digital maturity of women-led MSMEs and provide recommendations for improvement. We examined the widely-held view that men have better access to and make better use of communication technologies than women. It also sought to address the gender gap in access to technology and its impact on women\u27s social and economic empowerment. The research used a Digital Maturity Model to assess the digital maturity of MSMEs, considering dimensions such as people and skills, strategy and organization, sales and customer involvement, and process and operations. The model provides descriptive, prescriptive, and comparative insights and serves as a diagnostic and decision-making tool. We adopted a mixed methods approach, combining quantitative data collection tools; surveys and qualitative data collection through literature review and focus group discussions. With a convenience sample of 160 MSME owners in selected geographical locations, the findings have been used to craft information for stakeholders and provide recommendations for bridging the gender gap in digital maturity
THE IMPACT OF NATIONAL AND INTERNATIONAL WAR ON AGRICULTURE IN ETHIOPIA: A REVIEW
Get PDFBack grand and objective: Ethiopian Smallholder farming accounts for approximately 95 percent of agricultural production however, its crop agriculture is complex, involving substantial variation in crops grown across the country’s different regions and ecologies. Ethiopia has a long and complex history of civil wars and border conflicts that have significantly impacted the country\u27s political, social, and economic development. Some of the most significant include Ethio-Eritrea War and Tigray War. Ethiopia has also had longstanding border conflicts with Sudan, which have impacted the agricultural sector and cross-border trade. Also, experienced significant internal conflicts and civil wars between different ethnic groups, which have had a major impact on the country\u27s agricultural sector.The extent and nature of these impacts is crucial for guiding policymakers and stakeholders in developing effective strategies to mitigate the adverse effects and promote sustainable agricultural growth. Therefore, the objectives of this literature review are to: systematically examine the impacts of civil war, border conflicts, and international wars on Ethiopia\u27s agricultural sector.
Materials and Methods: It covers research results published in international publications and others which have DOI and link. Conclusion: A review used as a resource for policymakers and development programs to help the country\u27s economic growth by identifying the primary elements that influence unemployment. It will also serve as a source of data for similar future investigations and identify the key pathways through which different types of wars have affected agricultural production, productivity, marketing, and related outcomes; and provide evidence-based recommendations for policymakers and stakeholders on strategies to build resilience and mitigate the adverse impacts of various types of war on Ethiopia\u27s agricultural sector, including its production, marketing, and trade capabilities
VICTIMIZATION OF PRIVATE SECURITY GUARDS IN ABIDJAN
Get PDFThe aim of this paper is to understand the reasons for the victimization of private security guards which invites an open reflection on the reasons for their victimization. To explain victimization as pertains to private security guards, two factors were highlighted: socio-economic and working conditions. Victimization of guards has consequences for both staff and society. Hence the need to take measures to combat violence against private security forces