Original Research
Olusogo Olamide Ogunleye; Oluwarotimi Ayokunnu Owolabi; Muazu Mubarak
Volume 5, Issue 5 , May 2018, Pages 282-299
Abstract
This research explores the effect of population growth on the economic growth of Nigeria over the period of 1981 to 2015. Data on GDP and exchange rate were obtained from Central Bank of Nigeria Statistical bulletin, while data on Population growth rate, fertility rate, and crude death rate, were obtained ...
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This research explores the effect of population growth on the economic growth of Nigeria over the period of 1981 to 2015. Data on GDP and exchange rate were obtained from Central Bank of Nigeria Statistical bulletin, while data on Population growth rate, fertility rate, and crude death rate, were obtained from the World Bank World Development indicators. Ordinary least squares regression was used to analyze data in this study. The findings of the study reveals that population growth has a positive and significant effect on economic growth of Nigeria, while fertility was negative and significant for economic growth in Nigeria. Exchange rate and crude death rate are however insignificant for economic growth of Nigeria. The study recommends amongst other recommendations that the Nigeria government should ensure that Nigeria’s rising population are channeled into areas of the economy where they may more fully utilized in bringing about high rates of economic growth for the country. In addition, the Nigeria government should increase access to affordable health care services so as to reduce death rates in order for Nigeria to achieve increased economic growth.
Original Research
Magaji Abba; Naziru Suleiman; Lawan Yahaya
Volume 5, Issue 5 , May 2018, Pages 300-318
Abstract
The paper examined the effect of environmental management reputation on financial performance of the Nigerian companies. This was informed by the need to explore the strategic importance of the EMS_ISO certification and clear the doubt about its contribution to the Nigerian companies’ profitability. ...
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The paper examined the effect of environmental management reputation on financial performance of the Nigerian companies. This was informed by the need to explore the strategic importance of the EMS_ISO certification and clear the doubt about its contribution to the Nigerian companies’ profitability. It was posit that environmental reputation brings about brand loyalty and incentives. This ultimately increases profitability and subsequently the financial performance of the companies. Data was collected from 11 Nigerian companies operation in environment sensitive industries for a period of 5 years. The regression analysis shows the reputation has a significant positive effect on the companies’ financial performance. That is achievement of environmental reputation through certification contributes to profitability. This finding contributes to the Natural Resource Based theory by supporting the strategic use of environmental reputation to achieve financial performance. Though, caution should be exercised in the use of this finding. This is because of the companies’ characteristics and contextual issues related to level of economic development of Nigeria. It is recommended for further study that to investigate other forms of performance such as operational and social performance. Also improvement in the method can be made with the use of path analysis (SEM) instead of only robust regression.
Original Research
Racheal Nana Dankwano; Zubair Hassan
Volume 5, Issue 5 , May 2018, Pages 319-341
Abstract
Gender diversity has tremendously gained attention in the corporate world both among policy makers and researchers. This is because it has been believed that gender diverse board brings different perspectives of idea to the board which enhances the firm financial performance. The purpose of this research ...
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Gender diversity has tremendously gained attention in the corporate world both among policy makers and researchers. This is because it has been believed that gender diverse board brings different perspectives of idea to the board which enhances the firm financial performance. The purpose of this research is to examine the impact of gender diversity on Indian firm’s financial performance. The research has been carried out on 21 female dominated companies (having more than 10% female director’s) and 21 male dominated companies (having less than 10% female directors) listed on Bombay Stock Exchange (BSE) with total population of 220 companies spread across different industry segment from both public and private sectors. This research employed cross-sectional data for a period of 2017 and used stratified proportionate random sampling technique. The dependent variable firm financial performance adopted by the study used accounting base-return which is measure by Return on asset (ROA) and Return on equity (ROE). This study adopted an explanatory research design and secondary data was collected and analyzed through independent samples test and Group statistics using SPSS software. This research found that increasing number of female directors has a negative significant impact on ROA. Additionally, the study found increasing number of female directors has a positive significant impact on ROE. This research is limited in relying on cross-sectional data. It was recommended that future researchers should consider using longitudinal data and also investigate other variables that were not included in this study such as female CEO, women age, educational qualification of the female directors, Return on sales and net profit margin.
Original Research
Lawan Yahaya; Magaji Abba; Naziru Suleiman
Volume 5, Issue 5 , May 2018, Pages 342-352
Abstract
Self- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowledge ...
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Self- assessment system (SAS) is system under tax administration that encourages voluntary compliance. This system make it possible for taxpayers to self-assessed themselves and file in accurate tax returns authoritatively. This right could only be exercised if the taxpayers have appropriate knowledge on tax and the system as a whole. This paper intend to explore relationship between corporate taxpayers’ knowledge on SAS and compliance behaviour. A survey questionnaire was distributed to domestic companies in Nigeria whose number were 196 and listed in the Nigerian Stock Exchange. Out of 196 companies, 83 responded and were analyzed using a multiple regression model. The findings in the study, suggest that there is a positive relationship between knowledge on SAS and compliance behaviour which is also significant. The tax authority should increase its education programmes on SAS, to give the taxpayers more knowledge of SAS in the country.
Original Research
Fatimah Sari Siregar; Rizki Ajura Ayu Ningtia; Nabila Khalisa Br Simamora; Meily Winie Manik; Manik, Dinda Dewi
Volume 5, Issue 5 , May 2018, Pages 353-359
Abstract
The comic is one of the print media and is liked by the children and adults. Comics legend of North Sumatera is a result of the innovation from the comics "generally serving as a means to for preserve the local wisdom. Now the local wisdom is about the story of the people or the legends located ...
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The comic is one of the print media and is liked by the children and adults. Comics legend of North Sumatera is a result of the innovation from the comics "generally serving as a means to for preserve the local wisdom. Now the local wisdom is about the story of the people or the legends located in North Sumatera. The purpose of the creation of this comic is to create new innovations and business opportunities and receiving complain community awareness of local wisdom in North Sumatera. The implementation of methods that include data collection, product creation and marketing. The end result of the product is in the form of comic books and also the digital application.
