1,720,956 research outputs found
Impact of finance act 2022 on tax compliance among SMEs in Nigeria: A primary research study
Full text linkThe study evaluated the impact of Finance Act 2022 on tax compliances among SMEs in Nigeria adopting a primary research study. The study considered the Finance Act 2022 for Company Income Tax (CIT), Value Added Tax (VAT) and Personal Income Tax (PIT) as the predictors, and voluntary and non-voluntary tax compliances as outcome variables. According to the latest Survey Report by MSMES in 2021, there are 472,654 registered SMEs across the selected states of the six-geopolitical zones in Nigeria, this number represents the study population. A sample size of 400 SMEs was selected across the sampled states using a multistage sampling method. The regression analysis results disclosed that Finance Act 2022 on CIT and Finance Act 2022 on VAT has a positive significant and negative insignificant effect respectively on tax compliance in Nigeria. Finally, it was disclosed that the Finance Act 2022 on PIT has a positive but insignificant effect on tax compliance. The study concluded that the Finance Act Reform on various forms of taxes in 2022 stimulate a statistically positive impact on tax compliance among SMEs in Nigeria. Thus, it was recommended that revenue generated through CIT should be adequately utilized towards stimulating the growth and development of the industrial sector in Nigeria
Employee diversity and firm value of listed Nigerian consumer goods manufacturing companies
Full text linkThe persistent decline in the value of quoted consumer goods manufacturing companies in Nigeria from 2012 to 2021 served as the impetus for this study, which sought to explore the influence of employee diversity on the value of listed consumer goods manufacturing firms in the country. Specifically, the study investigated the impact of employee gender diversity, physical disability diversity, and race and cultural diversity on firm value. Employing ex-post facto methodology, the study centred on twenty-two consumer goods manufacturing firms listed on the Nigeria Exchange (NGX) as of December 31, 2021, representing both the population and sample. Data spanning from 2012 to 2021 were collected from the published reports of these firms and subjected to analysis, using descriptive statistics and panel regression. The findings revealed that employee gender diversity and physical disability diversity exerted significant positive effects on firm value, while the influence of employee race and cultural diversity was found to be insignificantly positive. As a result, the study concluded that the value of consumer goods manufacturing firms in Nigeria is influenced by employee diversity. To capitalize on these findings, the study recommended that such firms should embrace workforce diversity strategies and ensure transparent disclosure of employee information in their financial statements
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
IFRS 6 Accounting Options and the Value Relevance of Oil & Gas Firms in Nigeria
Full text linkThe oil and gas industry plays a pivotal role in Nigeria’s economy, contributing significantly to the country’s economy. However, challenges such as oil price volatility, operational inefficiencies, environmental risks, and corruption undermine its potential. This study examines the relationship between IFRS 6 accounting options and the value relevance of Nigerian oil and gas firms, focusing on key financial metrics such as Tobin's Q, enterprise value, earnings per share, and price-to-book value. Using an ex post facto research design and inferential statistical techniques, data from listed oil and gas firms spanning 2012 to 2022 were analyzed. The findings reveal inefficiencies in translating exploration investments into firm value, with fixed asset intensity, cash investments, and intangible assets showing insignificant negative impacts on market valuation and equity returns. It was concluded that the accounting flexibility under IFRS 6 contributes to inconsistencies in financial reporting and investor skepticism. Recommendations include refining IFRS 6 guidelines to standardize the reporting of exploration and evaluation expenditures, enhancing transparency, and reducing managerial discretion. Additionally, professional accountants are enjoined to ensure faithful representation of financial information to bridge the gap between accounting data and market perceptions
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
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