31 research outputs found
Functional Tax Governance Apparatus and Economic Development
No full textThe proportion of tax earnings to gross domestic product (GDP) in Nigerian economy had been ranked and affirmed the least in the sub-Sahara African and as evolving economy, different reasons attested to this fact, hence, the study is aimed at investigate the inherent lacuna of tax governance apparatus in responses to economic development as broad objective. The study employed field research design, the research instrument that was deployed for collection of data is purposive and structured questionnaire targeted at elicit information from relevant and related stakeholders in tax matters, the research instrument and data collected were subjected to Cronbach alpha test and heteroscedasticity test to affirm the validity/reliability and best linear unbiased estimator of data collected respectively. The result revealed that the responsiveness of economic development to tax assessment, tax policy and tax administration were statistically significant inversely related while tax collection was statistically insignificant related directly with economic development. Thereby study concluded that poor management and administration of tax system in Nigeria responsible for adverse relationship that subsist between the proportion of tax earnings to GDP and resulted decayed and declined physical infrastructures and socio
The Environmental Contingencies, Capital Structure and Firm Performance of Listed Firms
No full textGoing concerns of business empires is predicated on the externality effect of environmental contingencies that influence the decisions of capital users. And the capability of capital users to circumnavigate both macro and micro environmental contingencies which cumulate to shareholders’ wealth maximization is crucial. Hence, the study aims of dissecting effect of macro and micro environmental contingences on the capital structure and firm performance. Generalized Method Moment (GMM) statistical tool is used to dissect perceived association amidst endogenous and exogenous variables. The results show that micro contingences such debt to equity, debt to assets and short-term liability have negative and statistically significant on firm performance and long-term debt to equity has positive and statistically significant influence on the firm performance. On the other side macro contingences such as lending interest rate, foreign exchange rate, and gross domestic products have negative and statistically influence on the performance of the firm while, inflation rate, foreign direct investment and fuel importation have positive and statistically impact of the performance. The dynamism of result also reveals of short run and long run consequence. Therefore, the study concludes due to mutuality or interdependency of both micro and macro environmental contingencies, they have impacted on the capital structure and performance of listed companies under the purview of this study. This shows that capital managers are not insusceptible by their controllability and capability of micro contingencies (capital structure/ internal forces) but, rather the macro/external contingencies have inroad to impacted the micro /internal forces directly or indirectly.
https://doi.org/10.37745/ijmt.201
Non-Oil Revenue and Economic Growth in Nigeria
No full textThis study examined the effect of non-oil revenue on economic growth in Nigeria. The four specific variables proxy for non-oil revenue are: Value Added Tax, Companies Income Tax, Personal Income Tax and Custom & Excise Duties, while Gross Domestic Product was used to represent economic growth in Nigeria. The study population consists of all individuals, corporation soles and corporate organisations whose taxes were paid to the Nigerian government except firms operating in the upstream industry. The study sample consists the entire population of study using the census sampling approach. The secondary source of data collection method was used in generating data from the Federal Inland Revenue Service Statistical bulletin of 2018 and the National Bureau of Statistics of 2019 for the period 1994-2018. The descriptive statistics and Ordinary Least Square (OLS) regression techniques were used to analysed the data collected. The study findings revealed that indirect taxes (Custom & Excise Duties and Value Added Tax) have more significant positive effect on the Nigerian economic growth than direct taxes (Companies Income Tax and Personal Income Tax). Also, direct taxes have significant but negative effect on the Nigerian economic growth, especially in the long run. It is therefore recommend that simple and transparent tax laws be enacted to regulate the tax regimes in Nigeria in order to avoid any form of illicit strategic tax behaviour by management. Also, the problems of implementation of good tax reforms policies should be eliminated. Tax authority should provide strategies to strengthen the control on the significant variables identified in this study analysis. Keywords: Tax revenue, economic growth, gross domestic product, direct tax, indirect tax. DOI: 10.7176/RJFA/11-8-10 Publication date: April 30th 202
An Insight into the Influence of Corona Virus Surge on Nigerian Economy
No full textThe study explored the emergence of a novel virus disease called covid-19 that is ravaging, devastating both human health and global economy and dissect vis-à-vis Nigerian economy. Ordinary Least Square Regression (OLSR) was used to analyse Total Nigeria Confirmed Cases (TNCC), Total Africa Confirmed Cases (TACC) and Total Global Confirmed Cases (TGCC) as exogenous variables while the endogenous variables are market capitalisation, (mcapt), foreign exchange rate of US-Dollar to Naira (usnaira) and crude oil price per day (copd) for period of 182 days. The result revealed that covid-19 pandemic has had an adverse impact on market capitalisation, exchange rate and crude oil price and Nigerian economy as a whole. We recommend that bailout funds should be made available to stakeholders in the capital market, funds in foreign exchange reserve accounts should be used to hedge foreign exchange fluctuations and funds in excess crude oil accounts should be used to cushion the effect of fall in crude oil price. Keywords: COVID-19, Foreign exchange rate, Crude oil, Market capitalisation JEL: D 53, F 31, I 15 DOI: 10.7176/RJFA/11-18-02 Publication date:September 30th 202
Chronicle (Paterson, NJ) Vol. 32, No. 7, Feb. 14, 1960
No full textLocal information pertaining to Paterson, N.J. and surrounding Passaic County. Issues may include events, government, business, political cartoons, engagement and marriage announcements, and birth announcements. This publication was also known as the Paterson Chronicle (1952) and the Paterson Sunday Chronicle (1951-1952)
The role of Umkhonto we Sizwe (MK) in the national liberation struggle in South Africa with reference to the rural far northern Transvaal, 1976-1990
No full textIncludes bibliographical references (leaves 250-275)
The construction of opinion in Javier Marías: rhetorical-argumentative analysis of the columns published by the author between 2009 and 2013
No full textEl presente artículo tiene como objeto de estudio las columnas escritas por Javier Marías, entre los años 2009 y 2013, en el espacio semanal La Zona Fantasma, ubicado en la última página de El País Semanal, suplemento dominical del diario El País. Para el estudio se ha recurrido a un análisis de contenido, a partir de la retórica aristotélica y su posterior renovación por Charles Perelman y Lucie Olbrechts Tyteca, expuesta en su Tratado de la argumentación. La metodología seguida ha permitido identificar las particularidades y características en cuanto a temas, enfoque, estructura y lenguaje que el autor utiliza. Cuantitativamente, se identificaron los temas, los argumentos, el léxico y las figuras literarias de cada columna, y cualitativamente, las temáticas, la construcción del Ethos del autor y la interpretación de los resultados, a la luz del contexto que
enmarca los años en los que se escriben las columnasThis article has as object of study the columns written by Javier Marías between the years 2009 and 2013 in the weekly space “La Zona Fantasma”, located in the last page of El País Semanal, a Sunday supplement in the News Paper El País. For study purposes we have used an analysis of content based on the Aristotelian Rhetoric and its posterior renovation by Charles Perelman and Lucie Olbrechts-Tyteca, exposed in their Treaty of Argumentation. The methodology followed allowed to identify the particularities and characteristics in relation to topics, approach, structure and language the author uses. The qualitative contribution consisted of the conclusions about the data obtained.
This analysis focuses on the reflection around the topics, the construction of the author´s Ethos and the interpretation of the results due to the context that frames eventually, the years the column is writte
The virtual image : Brazilian literature in English translation
No full textThe
aim of this thesis is to
examine
how the virtual
image
of Brazil
and
its literature is
constructed
in the Anglo-American world. To this
end, a survey of
Brazilian literary
works
in English translation was
carried out.
Having
gathered this data, it became
possible to establish
correlations
between the historical
moments when such translations
were made, when their number
increased,
and the events occurring at
those times in the international
panorama, as well as to look into the
role of sponsors, publishers and translators in the
selection and
production of such translations.
The data
also allowed a profile of
Brazilian literary
works
in
English translation to be drawn. It became
possible to suggest that
such works
fall into four
main categories:
`authorial
works',
'topical
works',
`ambassadorial
works'
and `consumer-oriented
works'.
In
order
to look
more closely
into how the translation process
has helped to
shape
the
virtual
image
of Brazilian literary
works
in
the Anglo-American world, an analysis of a sample of
translations
of
such works was made. Included in this
sample were
the translations
of works
by Machado de Asis, by Indianist
and
Regionalist
wirters,
culminating
in
an examination of translations of
GuimarAes Rosa's
works.
Having looked
at these aspects of
the translation
process, what
remained
to be done
was to investigate
to what extent
Brazilian
literary
works
in English translation
are read
by the English-
speaking public.
To this
end, a survey of availability and
library
readership was undertaken. Finally,
a reading experiment was carried
out
in
which native speakers of
English
were asked to read the short
story
'A terceira
margem
do
rio',
by GuimarAes Rosa.
The
conclusion attempts to pull all these threads together and
to indicate directions for further
research
The general as statesman : exploring the professional need for commanders to support viable political outcomes in peace and stability operations as typified by the UK military approach
No full textThe problem of theatre level politico-military arrangements during peace and stability operations is important because the intervening actors, working in complex and often ambiguous circumstances, need to calibrate the application of military and political means as a coherent interdependent whole. This is necessary in order to build peace, secure viable political outcomes and hence strategic successes; however it is not easy in practice. This thesis examines the hypothesis that, beyond their security-related tasks, military commanders should provide direct support to civilian interlocutors in order to facilitate and sustain the local political process. This requires military co-operation with other relevant actors, responsiveness to political direction and the specific shaping of military operations to impact decisively on political outcomes.
This work establishes that Western and United Nations doctrinal guidance extols political primacy and civil-military cooperation but does not fully explain the central importance of the political process, nor does it capture the potential peace building role of the military component. Analysis of practice in Kosovo, Iraq and Afghanistan, suggests that military commanders retain a uniquely influential position and have generally used their military means to positively influence political progress and help coordinate multi-dimensional plans. On occasion, to secure momentum and fill a void, commanders have quietly assumed a political function. Doctrine now needs to be refreshed to reflect practice. It should explain the military role in supporting the political process, elaborate the politico-military relationship as the inner core of a comprehensive approach to peace building and provide candid guidance on the difficulties to be expected where politico-military and coordination arrangements are incoherent. Moreover further work is needed on the wider application of this doctrine by the United Nations and the preparation of civilian leaders for politico-military relationships
"Disney is the Tiffany’s and I am the Woolworth's of the business": A critical re-analysis of the business philosophies, production values and studio practices of animator-producer Paul Houlton Terry
No full textThis thesis was submitted for the degree of Doctor of Philosophy and awarded by Brunel University.Animator-producer Paul Houlton Terry has been portrayed as having little passion for the animation he produced and being more concerned with making a profit than producing entertaining cartoons with high production values. The purpose of the dissertation is to re-evaluate Terry‘s legacy to animated cartooning by analyzing his business philosophies, production values, and studio practices.
Application of four psychodynamic factors to the early life and career of Terry, 1887-1929, found that his economic decision making was characterized by: an external locus of control, risk-averse financial behaviour, extreme saving behaviour through precaution, and shrewd money management practices. Based on Terry‘s historical responses to twelve major economic, technological, or institutional forces of change for the period 1929-1955, the psychodynamic factors were found to provide accurate explanations for his studio practices and production decisions.
There was no evidence to support the conclusion that three early career disappointments undermined Terry‘s intrinsic motivation to create animated cartoons. Rather, Terry‘s lack of risk taking, external locus of control, tight studio production schedule, desire to compete with neighbour studio Fleischer, difficulty in separating financial rewards from creative processes in animation, and practice of undertaking surveillance measures on staff may have undermined his and his studio‘s creativity. Archival research found Terry to possess strong passions for and to have made significant creative contributions to the field of animation.
Biographical research found that Terry retained a stable nucleus of highly talented artists who dedicated a significant portion of their working careers to the studio. An analysis of the cel aesthetics of a random sample of animated cartoons produced during the years 1930-1955 found that Terry created animated cartoons with above average cel aesthetics when compared to the other studios thereby supporting an inference that Terry was motivated to producing quality crafted animation. Further research is suggested into the role psychodynamic factors and economic decision-making play in the film production process and a clarification of Terry‘s legacy to the field of animated cartoons
