| 1 |
Author(s):
Ogwuegbu Obioma Uloma.
Page No : 1-12
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Impact of Management of Taxation Revenue on Economic Growth in Nigeria
Abstract
This study examined the effect of taxation management on economic growth in Nigeria covering the period 1994-2020. Data for the study were collected from Central Bank of Nigeria (CBN) statistical bulletin, 2020. The expo-facto research design was adopted owing to the fact that data used were secondary in nature. The study was anchored on the expediency theory of taxation. The method of data analysis is the linear multiple regression with the application of Ordinary Least Squares (OLS) technique. Other diagnostic tests which include unit-root test, autocorrelation test, heteroscedasticity test, and normality test were conducted to verify the reliability of the regression numerical coefficients and it was discovered that the regression output is free from violating any of the regression assumptions. The major findings of the study are that value added tax management has a positive but non-significant effect on economic growth in Nigeria, company income tax management has a negative and significant effect on economic growth in Nigeria, and petroleum profit tax management has a negative and significant effect on economic growth in Nigeria. It is therefore the recommendation of the study that government should put in place adequate measure to ensure that revenue generated from VAT is effectively utilized to develop and grow the economy through proper infrastructural development and tax authorities responsible for income-tax administration should upgrade the tax database to capture all potential income tax-payers in order to broaden income tax.
| 2 |
Author(s):
Adegoke Temitope Damilola, Agbasi Obianuju Emmanuela.
Page No : 13-23
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Impact of Agricultural Cooperative in Promoting Food Security in Kwara State, Nigeria
Abstract
The state of food insecurity in this country is quite alarming despite the various steps taken by the federal government to prevent it. It is one of the major reasons why we are still finding it hard to project this country as one of the leading economies in Africa. This research paper aims at explaining the impact of agricultural cooperative societies in promoting food security in Kwara State, Nigeria. It acquires its results from the data collated from farmers in the vicinity who are members of the cooperative societies and those who are not. The research study was carried out in Ilorin West Local Government Area of Kwara State. Data for this study was derived from a survey of 100 farmers in the local government area. Food insecurity, a major problem of the 21st century, is being battled in almost every part of the world. Nigeria as a country is not left out in the action of this primary factor of economic setback. Both governmental and non-governmental organizations are taking various measures to put a stop to this challenge. This paper is looking into the significance and impacts of the agricultural cooperative societies—both governmental and non-governmental ones—on the enhancement and promotion of food security. It identifies and praises the effectiveness of the societies on the challenges faced by farmers even though cumbered with some setbacks. The result indicates that the majority of the farmers (60% of the respondents) belong to one of the agricultural cooperatives which has in turn boosted their productivity. Also, the result indicated that men are more engaged in farming of one crop or the other in the area under study more than women i.e., 83% male participants compared to women with 17% participants. The study therefore recommended that the government should assist the agricultural cooperatives at all levels in order to improve their productivity and this will in turn reduce the problem of food security in the country.
| 3 |
Author(s):
Adebayo A.P., Ogundele Taiwo.
Page No : 24-36
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Effect of E-Marketing on Sales of Consumer Goods in Covid-19 Era
Abstract
The study examined the extent to which e-marketing usage increases the sales volume of consumer goods in the covid-19 era. Since it was impossible to reach all the online buyers in Ado-Ekiti, the study adopted Multi-Stage Cluster to select a total of one hundred and ninety (190) respondents from Ado metropolis. The survey research design was adopted with a questionnaire serving as the research instrument. Regression analysis and ANOVA were used for the analysis of the data. The research findings revealed that the adoption of E-marketing by firms and individuals boost sales volume. It was thus recommended among other things that an increase in the size of internet usage influences growth in the sales volume
| 4 |
Author(s):
Ini Smart Udoh, Uduak E. Joseph (Ph.D), Aniekan Awah.
Page No : 37-52
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Service Experience and Passengers Patronage of Transit Companies in the South- South Region of Nigeria
Abstract
The research is aimed at examining the influence of service experience dimensions like brand name of transporter and past experience on passenger patronage of transit companies in the South-South region of Nigeria. The survey research design was adopted for the study and primary data were collected through the usage of questionnaires. A sample of 310 respondents made up of outbound passengers, from 47 registered transport companies operating within the South-South region, were used for the study. The simple regression analysis was used to ascertain the level of relationship between the independent and dependent variables at a 0.05 level of significance. Findings showed that the two dimensions of service experience have a positive significant influence on passenger patronage of transit companies. It was concluded that brand name of transporter and past experience were significant positive predictors of passenger patronage of transit companies. It was recommended that transporters should recognize that passengers patronage of transit companies was to a large extent determined by the image of the brand in the mind of customers, hence creating a good impression on service encounters should be a goal as passengers share their experiences and impressions when they have used a service. These experiences and impressions can be both positive and negative experiences and impressions, where the providers are often not present to defend their brand name.
| 5 |
Author(s):
Ogbogu F.O., Sadamoro O.C..
Page No : 53-63
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Effect of Compensation Policy on Employee Performance in Ekiti State
Abstract
The study looked at the relationship between compensation policy and employee performance in Ado Local Government Area in Ekiti State. The study's goals were to examine the impact of promotion on employee performance, evaluate the impact of salary increases on employee performance, and analyze the extent to which recognition influences employee performance. When it came to safety management, a questionnaire was employed to collect data from the employees. The study's population and sample size were 350 people. Various sampling approaches were used. Because of the nature of the task, the study employed a survey research approach. The study included both primary and secondary data sources. The collected questionnaire was analyzed using correlation analysis. The study discovered that promotion had a considerable impact on employee performance based on the studies conducted. According to the survey, dedicated employees should have their salaries increased once in a while to indicate that their efforts are appreciated.
| 6 |
Author(s):
Rufina Tuamyil Betzoom, Silas Gontur, Makrop Davireng.
Page No : 64-96
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Examining the Influence of Customer Relationship Management and Innovation Capability on the Performance of Small and Medium Scale Enterprises: Content Analysis and Partial Least Square Approach
Abstract
This study acknowledges the relationships between customer relationship management, innovation capability, and firm performance in the context of small and medium-sized enterprises. Research on the direct relationship between customer relationships and firm performance is sparse, particularly in Plateau State. This essay's goal is to investigate these connections. The research design was mixed-method. Data from 10 participants in the field study was collected through one-on-one personal interviews. The data was extracted, categorized, and cross-examined using content analysis. A questionnaire was created for the quantitative method, and information was gathered from 286 owners and managers of SMEs in Plateau State. The partial least square structural equation modeling method was used to analyze the data. Results from this field research and investigation confirmed these connections, contributed to the body of literature, and showed that innovative capability mediates the relationship between CRM and SME performance and that there is a direct correlation between CRM and SME performance, SME performance, and innovation capability. We contextualize our contribution to theory and practice in this work.
| 7 |
Author(s):
Renner Blessing Awaji-Ima, Ezekiel-Hart James Carr.
Page No : 97-108
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Service Quality Delivery and Customer Patronage of Deposit Money Banks in Port Harcourt, Rivers State
Abstract
The study, drawing from its conceptual framework, examined two (2) objectives, addressed two (2) research questions and tested four (4) hypotheses. The population of the study comprised 22 registered deposit money banks in Rivers State through the Central Bank of Nigeria. Given a population of 22 banks, which is less than thirty (30), the study adopted a census approach and undertook a study of the entire 22 banks with a focus on the. To generate data for the study, two hundred and twenty (220) copies of questionnaires were given to the twenty-two registered banks in the frame of ten (10) copies per bank. The data collected for this study were analyzed through descriptive and inferential statistics. The Spearman Rank Order Correlation Technique was employed to test the various hypotheses formulated through the aid of Statistical Package for Social Sciences (SPSS). The result of the findings showed a significant relationship between service quality delivery and customer patronage of deposit money banks in Port Harcourt. The study therefore concluded that effective service quality delivery is a panacea for customer patronage. The study recommended that deposit money banks in Nigeria, particularly those in Rivers State, should be responsive in terms of their service delivery as it would enhance customer patronage.
| 8 |
Author(s):
Appah Ebimobowei (Ph.D, FCA).
Page No : 109-129
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Corporate Governance Characteristics and Firm Value of Deposit Money Banks in Nigeria
Abstract
The degree of corporate and market procedures, lack transparency, distortions and poor corporate practices which results in corporate failures and abysmal corporate financial performance negatively influence corporate objectives. Hence, this study investigated the effects of corporate governance mechanisms on the value of deposit money banks in Nigeria from 2010 to 2020. The specific objectives include investigating the relationship between board size and Tobin q; evaluating the relationship between board independence and Tobin q; determining the relationship between board ownership and Tobin q; investigating the effect of gender diversity on Tobin q and evaluating the relationship between board meetings and Tobin q. The study population consisted of all deposit money banks and the Taro Yamene method of sample size determination was applied. The secondary data for the study was from the published financial statements of sampled banks for the period after the validity and reliability test of data. The data obtained were tested using univariate, bivariate and multivariate analysis. The results from the multiple regression results disclosed that board independence, the board size, ownership structure, gender diversity and board meetings positively and significantly influence the value of deposit money banks in Nigeria. The study concluded that corporate governance attributes positively and significantly affect the value of deposit money banks in Nigeria. The study made several recommendations amongst others that board sizes should be enhanced as this allows for the appropriate combination of directors. A large board increases the chance of directors having appropriate knowledge, skill and networks. The knowledge, skill and networks of directors may increase the financial performance of an organisation. Also, deposit money banks in Nigeria should have non-executive directors who act as professional advisers to ensure that competition among insiders encourages measures consistent with the maximisation of shareholder value. Hence, the implication of this study provides that the implementation of corporate governance characteristics enhances the value of firms in deposit money banks in Nigeria.
