104 research outputs found
A Seat at KSU\u27s Table
No full textIn this essay, author Khalilah Lawal describes her first-year experience at Kennesaw State University by examining the representation of African American students and culture. In her first semester of college, Lawal attends three on-campus events as part of an assignment for KSU 1101. Her essay analyzes the lack of student diversity at one of these events, and compares this experience to more culturally-focused co-curricular opportunities for African American students
An empirical investigation of the efficiency, effectiveness and economy of the Nigerian National Petroleum Corporation's management of Nigeria's upstream petroleum sector.
No full textThis thesis empirically investigates how well the Nigerian National Petroleum Corporation (NNPC) ensures value for money (VfM) in its exploitation of Nigerias oil resources. This focus on VfM distinguishes the study from other researches carried out on the performance of national oil companies (NOCs) where the common approach in the literature has been to assess performance using the metrics applicable to private oil companies. The rationale for the new approach is that the NNPC is a quasi-public sector organisation and thus its performance should be measured in the same way as that of public sector bodies and state owned enterprises (SOEs). Informed opinions on NNPCs management roles in Nigerias oil and gas upstream sector were sought from a range of relevant experts in twelve stakeholder groups involved in oil and gas upstream operations. Data were collected through the use of questionnaire and interview surveys, and further subjected to statistical analysis to determine and assess significant differences in views between respondent groups. The empirical results obtained from the questionnaires were used to draw a conclusion on the hypotheses formulated for the study. Furthermore, the findings of the interview survey were used to validate the conclusions drawn. The study revealed that the NNPC was perceived to be deficient in keeping its mandate of adding value to Nigerias hydrocarbon resources. In specific terms, the respondents were of the view that NNPC has not been able to ensure VfM in its operations because of defects in its organisational structure, administrative system, and accountability. External factors such as political interference, instability and an inappropriate legal framework against which NNPC operates have also been perceived to impede the corporations performance. The main conclusions were: firstly, it is argued that the use of conventional private sector metrics to evaluate the performance of NOCs makes it difficult to form an appropriate view on their performance. Secondly, NOCs with numerous conflicting roles as is the case with NNPC are unlikely to achieve satisfactory performance. Thirdly, the NNPC lacks the capability required to ensure multinational oil companies (MOC) conformity with operational provisions and best practice. Finally, the thesis concludes that establishing a standardised performance/benchmarking framework is an essential requirement to ensure value addition, VfM and accountability in Nigerias oil and gas operations
A theoretical and empirical investigation into the design and implementation of an appropriate tax regime: an evaluation of Nigeria's petroleum taxation arrangements.
No full textThis thesis provides a structure for understanding the various issues in the design and implementation of a petroleum tax system. Its main objective is to examine whether the Nigerian petroleum tax system is appropriately designed to achieve the benefits the country desires from its petroleum contractual arrangements. Informed by the literature reviewed, economic rent theory was adopted as a theoretical framework in the thesis. While other theories could have been applied as a framework, economic rent theory was deemed to be most appropriate because taxes levied on economic rent are not generally perceived to act as a disincentive to the initiation or continuation of business operations. Informed views on the petroleum fiscal system used in Nigeria were sought from a range of experts in the field via a large scale questionnaire. The empirical data collected were then subjected to statistical analysis to determine the overall response patterns of the respondents for each of the 58 variables surveyed. This analysis enabled tentative conclusions to be drawn about the validity of various hypotheses developed in the thesis. Further analysis was carried out to determine and critically assess statically significant responses between respondent groups. The study revealed that the Nigerian petroleum taxation system was viewed as being well-designed, insofar as it protects the interests of both the government and the international oil companies operating within Nigeria. Furthermore, the expert respondents were of the view that a majority of the measures put in place to ensure compliance with the petroleum taxation system have been effective. However, the study revealed differences in views amongst the various groups of experts to some questions which suggests that some groups may have articulated views based on partisan values. The differences suggest that the different groups may have vested interests in the petroleum taxation system. Given the role these groups play in the petroleum fiscal system in Nigeria, it is argued that these vested interests may well have negatively affected the design and operation of the petroleum fiscal system. This finding may have important implications for the future design and operation of the Nigerian petroleum taxation system. The literature reviewed and survey data analysed resulted in a number of conclusions. First, it is argued that it is very difficult to make a single petroleum tax system that serves the needs of different countries. Second, it is suggested Nigerias petroleum tax regime is predicated upon a desire to capture as much revenue as possible for the government. Third, the thesis concludes that the implementation processes of the Nigerian petroleum tax system are fundamentally weak and require further improvement. Fourth, it is also the conclusion of this thesis that the Nigerian petroleum tax system lacks the capacity for timely review. Finally, it is shown that the Nigerian petroleum tax system is sensitive to changes in tax regulations across oil producing countries
An empirical investigation of transfer pricing regulations for Nigeria with a particular emphasis on the petroleum sector.
No full textThis research critically investigates the adoption and implementation of transfer pricing regulations in Nigeria with a particular emphasis on the petroleum sector. It opportunely chose Nigeria as a case study of transfer pricing issues in developing countries as Nigeria was devising and implementing its own transfer pricing regulation. In early 2012, Nigeria issued draft transfer pricing regulations for consultation with a view to publishing them at the end of the same year. In order to gauge the reaction of the stakeholders in Nigeria to the adoption and implementation of transfer pricing regulations and other related issues, a questionnaire was designed and administered to 140 respondents from eight different stakeholders groups including Nigerian tax authority, multinational companies in the petroleum sector and other organisations involved in tax matters. The questionnaire elicited their views on the (i) form of adoption of transfer pricing regulations; (ii) motive behind the adoption of the regulations; (iii) administrative resource capacity of the Nigerian tax authority; (iv) barriers that might hinder successful implementation of the regulations; and (v) needs for guidance and support. Institutional theory and resource-based view were employed as a theoretical lens through which to guide the study and to provide a platform against which to analyse the responses to the questionnaire and the interviews. The analysis of the responses to the questionnaire was thus undertaken subsequent to the adoption of the transfer pricing system which enabled informed reflection and critical analysis to be carried out on the results of the analysis. In addition, interviews with 16 experts were conducted subsequent to the issue and preliminary analysis of the responses to the questionnaire in order to gauge their reaction to the views being expressed by the respondents. This enabled a reflective analysis to be undertaken when assessing the information content emerging from the responses. The findings of the study indicate that the OECD transfer pricing framework, which is the transfer pricing system of choice amongst the developed countries, is not the most preferred framework for the regulation of transfer pricing in Nigeria. It also reveals that whilst the Nigerian tax authority has the administrative capacity to develop a transfer pricing team and other necessary platforms for the adoption and implementation of transfer pricing regulations, the lack of sufficient transfer pricing experts, political will and inadequate comparable information are the major potential barriers that might hinder the successful implementation of transfer pricing regulations in Nigeria. These findings should enable policy makers and other stakeholders in Nigeria to review their transfer pricing policies and find a way to overcome the identified potential barriers. This thesis is the first of its kind to empirically investigate the transfer pricing regulations in Nigeria with a particular emphasis on the petroleum sector. It also further establishes the use of institutional theory and resource-based view framework in transfer pricing studies and especially, by extending its application to the adoption and implementation of transfer pricing regulations with a particular emphasis on the petroleum sector
An Empirical Investigation of the Regulatory Governance Practice of Nigeria’s Downstream Petroleum Sector
No full textTIJJANI, G.M., 2014. An empirical investigation of the regulatory governance practice of Nigeria’s downstream petroleum sector
Decision-usefulness of oil and gas historical cost and supplementary present value disclosures - A revisit of the misspecification hypothesis
No full textThis paper revisits the historical cost versus present value measures/value-relevance controversy: a consideration of whether historical cost and present value disclosures provide comparable decision-useful information
Stoning Single Nigerian Mothers for Adultery: Applying Feminist Theory to an Analysis of Gender Discrimination in International Law
No full textIn 2003, an Islamic Sharia court in northern Nigeria sentenced Amina Lawal to death by stoning for having sex outside of marriage. After the man Lawal named as the father of her baby was acquitted for lack of evidence, the international community pressured Nigeria to oppose the ruling by adhering to its own constitutional provisions, and international law prohibiting torture and gender discrimination. This article explores the fundamental conflicts between international human rights law and Islamic law as implemented by Sharia courts. The author cites the UN Charter, the Universal Declaration of Human Rights, jus cogens and customary international law, and the human rights treaty regimes as relevant sources of international human rights norms. By approaching the conflict through a variation on feminist theory, this article provides an alternative to the universalist/cultural relativist dichotomy that often functions to polarize the dialogue between proponents of locally implemented Islamic law, and supporters of the theory of inherent, universal human rights
Stoning Single Nigerian Mothers for Adultery: Applying Feminist Theory to an Analysis of Gender Discrimination in International Law
No full textIn 2003, an Islamic Sharia court in northern Nigeria sentenced Amina Lawal to death by stoning for having sex outside of marriage. After the man Lawal named as the father of her baby was acquitted for lack of evidence, the international community pressured Nigeria to oppose the ruling by adhering to its own constitutional provisions, and international law prohibiting torture and gender discrimination. This article explores the fundamental conflicts between international human rights law and Islamic law as implemented by Sharia courts. The author cites the UN Charter, the Universal Declaration of Human Rights, jus cogens and customary international law, and the human rights treaty regimes as relevant sources of international human rights norms. By approaching the conflict through a variation on feminist theory, this article provides an alternative to the universalist/cultural relativist dichotomy that often functions to polarize the dialogue between proponents of locally implemented Islamic law, and supporters of the theory of inherent, universal human rights
- …
