scholarly journals Challenges of Tax Auditors and Investigators in Abia State, Nigeria

2020 ◽  
Vol 2 (2) ◽  
pp. 1-1
Author(s):  
Orji Chidebelu Chike

The objective of this study is to examine the challenges of tax auditors and investigators in Abia State, Nigeria. The population of the study consisted of 400 people and a sample size of forty respondents based on a judgmental sampling technique comprising of chartered accountants, tax consultants, and tax officials in public and private sectors in Umuahia, Abia State with the aid of a scaled questionnaire. The data obtained were qualitatively analyzed. The study concludes that the following were challenges facing tax auditors and investigators: poor record-keeping by taxpayers, lack of cooperation by taxpayers and agents, lack of technical manpower, bribery and corruption, obsolete tax laws, low funding of the tax authority, lack of database, etc. The study recommends modernization and automation of tax system, recruitment of qualified professionals well versed in tax and accounting among others. JEL Classification: H20, H26, H29

Author(s):  
Emegwa Tina Uzoamaka Uzoamaka

The purpose of this study was to ascertain principals’ learning resources managerial practices for the implementation of entrepreneurship studies in public and private secondary school in Anambra State. One research question and one hypothesis guided the study. This study was conducted in public and private secondary school in Anambra State. The descriptive survey research design was adopted for this study. The population for this study is 16,727 respondents made up of 481 principals and 9,697 teachers from the 481 private secondary schools and 256 principals and 6,293 teachers from the 256 public secondary schools in Anambra state. The sample size for this study is 1,332 respondents drawn from public and private secondary schools in Anambra state. The multi-stage sampling technique was utilized to arrive at the sample size. The first stage involved randomly drawing three education zones out of the six education zones in Anambra state. Accordingly, Aguata, Awka, and Nnewi zones were drawn using simple random sampling technique balloting with replacement. The second stage involved the use of proportionate stratified sampling technique to draw 74 secondary schools from the three education zones, consisting of 26 public and 48 private secondary schools. Each zone was regarded as a stratum. From each stratum, 10% of principals and teachers were sampled from the public and private secondary schools in the stratum. Researcher-developed instrument was the instrument for data collection. The validity of the instrument was determined using three lecturers. The reliability of the questionnaire was determined using respondents from Enugu State


2020 ◽  
Vol 4 (1) ◽  
pp. 69-75
Author(s):  
Saseela Balagobei

Over the past few decades, the researchers demonstrate consistent effort in investigating the Small and Medium scale Enterprises (SMEs). This sector plays a crucial role in the economic growth in both developing and developed countries. The research investigated how accounting practices influence the organizational performance of small and medium scale enterprises in Sri Lanka. Accounting practices consists of record keeping, budgeting practices and payroll accounting whereas organizational performance is measured by organizational goal achievement, organizational effectiveness and organizational efficiency records. A structured questionnaire was used to collect the primary data from 75 SMEs which were selected by means of the random sampling technique. The results revealed that among the accounting practices, only record keeping and budgeting practices have significant positive influence on organizational performance of Small and medium enterprises in Sri Lanka. It can be recommended that academic institutions and other bodies which are responsible for SMEs should organize training programmes for those operators who do not have the technical knowhow in the field of accounting to come to grips with it and also provide some SME-specific accounting guidelines and template forms for capturing accounting practices for the operators to use. JEL Classification: M41.


2018 ◽  
Vol 8 (2) ◽  
pp. 32-50
Author(s):  
Emmanuel Olorunleke Eseyin

The paper investigated the perceived influence of students’ demographic variables on their access to financial aids in public Universities in Rivers State, Nigeria. Six questions were formulated to guide the study and five hypotheses tested at 0.05 level of significance. The design adopted for the study was an analytical survey. The population of the study included 78, 216 students (34,997 male and 43,219 female) in the three public Universities in Rivers State. The sample of the study covered 791 students (Male= 395 and Female= 396) selected through the random sampling technique while Taro Yamane method of sample size determination was used for determining the sample size. The instruments used for collecting responses from students were questionnaire and a ten items interview schedule. The research questions were answered using frequency, percentage and cumulative percentage. Findings of the study revealed that students’ demographic variables have an influence on their access to financial aids in public Universities in Rivers State, Nigeria. The implication of this is that the government’s expenditure on education will continue to increase in the absence of these alternative financial aids in the public Universities in Rivers State, Nigeria.


2019 ◽  
Vol 3 (2) ◽  
pp. 30-39 ◽  
Author(s):  
Grace Oluwafunmilayo Obalade ◽  
Kayode Kingsley Arogundade

The study was borne out of the need to assess the effect of ethical climate on deviant behavior among employees in the educational institutions and the need to ascertain whether workplace deviant behavior has a force to bear with institutional ownership. Questionnaires (375) were distributed among the academic and administrative staff of Ekiti State University (EKSU), Afe Babalola University Ado-Ekiti (ABUAD), the Federal University of Technology Akure (FUTA) and Elizade University, Ilara-Mokin (EU); selected using multistage sampling technique. Descriptive statistics (table, percentage) and inferential statistics (simple regression) were employed to analyse the data. Simple regression was used to analyse the data. Based on the test of the hypothesis, the study found that deviant behavior among employees of selected public and private universities can be significantly determined by ethical climate factors. Ethical climate contributed significantly to deviant behaviors in the public and private universities showing probability of t-statistic (.012 &.022) lesser than 5%. Hence, it is concluded that the ethical climate or wrong ethical system is the major determinant of deviant behaviors in selected public and private universities.


2015 ◽  
Vol 4 (1) ◽  
pp. 48-52 ◽  
Author(s):  
Nadira Mehriban ◽  
GU Ahsan ◽  
Tajul Islam

Hepatitis B is the most important infectious occupational hazard which the healthcare workers (HCWs) encounter. Healthcare personnel specially nursing staff represents a high risk population for HBV infection. The objective of the study was to assess the level of preventive practices regarding Hepatitis B among nurses and the factors associated with preventive practices. The study was conducted among 300 nurses both from public and private hospitals using a pretested structured questionnaire adopting a purposive sampling technique. The mean age of the respondents was 29.7±5.8 and majority of them (83.7%) were holding Diploma degrees with (83.3%) designated as staff nurse. About 59.7% were married and 94.3% were females. One third of the respondents (34.3%) were from public institution and 65.7% from private institution. It was revealed from the study that (67.3%) of the respondents had adequate level of knowledge on Hepatitis B but only half of them (49.3%) had good level of preventive practices. Bivariate analysis showed association between institution, income, age, religion, knowledge and level of preventive practice (P<0.05). In conclusion it can be said that compared to knowledge of the respondents on Hepatitis B, their preventive practices were low. Appropriate educational and health promotion programs should be implemented to increase the level of preventive practices on Hepatitis B among the nurses.DOI: http://dx.doi.org/10.3329/seajph.v4i1.21840 South East Asia Journal of Public Health Vol.4(1) 2014: 48-52


Author(s):  
Romat Saragih ◽  
Arif Partono Prasetio ◽  
Bachruddin Saleh Luturlean

Objective – This study investigates the mediation role of job satisfaction in the relationship between work stress and turnover intention. A study about turnover intention in the textile company is still rarely done in Indonesia. This study can fill the gap regarding the topic. Methodology/Technique – A nonprobability sampling method with an accidental sampling technique was used, and we get 110 usable responses from a textile company in West Java, Indonesia. Macro Process with SPSS was used to measure the regression and the mediation. Findings – The study found that work stress has a negative effect on job satisfaction. Work stress significantly related to turnover intention in a positive direction. Job satisfaction did not have a significant relation with turnover intention. Thus, in this study, we found no mediation role in job satisfaction. Novelty – Evidently, work stress solely took part in shaping the turnover intention. Type of Paper: Empirical. Keywords: Work stress, Job satisfaction, Turnover intention, Textile Company, Mediation Reference to this paper should be made as follows: Saragih, R; Prasetio, A.P; Luturlean, B.S. 2020. Examining the Mediation of Job Satisfaction in the Relationship between Work Stress and Turnover Intention in Textile Company, J. Mgt. Mkt. Review 5(2) 113 – 121. https://doi.org/10.35609/jmmr.2020.5.2(4) JEL Classification: J28, J29, M19.


2019 ◽  
Vol IV (III) ◽  
pp. 300-308
Author(s):  
Muhammad Shakir ◽  
Mussarat Jahan ◽  
Shaista Noreen

The main purpose of this research was to analyse the children anxiety in both public and private schools. The main objectives of the study were (a) to identify the factor that involve to increase fear among children; (b) to investigate the positive and negative impact of anxiety on students academic performance; (c) to analyse the children learning state of mind during fear and submissive attitude. This descriptive research involved the data collection from ninety (90) teachers, three hundred and seventy five (375) students and forty (40) parents. They were selected by convenience sampling technique. It is found that when children are in fearful environment they feel panic attack and they participate less in class when they are in state of fear while most of the children think that stress, verbal threading and punishment is the basic cause of anxiety among early grades children.


2020 ◽  
Vol 4 (3) ◽  
pp. 107-115
Author(s):  
Safruddin ◽  
Nurlina ◽  
Anel Ariansyah

A depressive disorder is a serious mental problem characterized by feelings of anxiety and sadness. Depressive disorders have increased from year to year, where the total number of people living with depression in the world is 322 million, this is supported by WHO 2017 data. Generally, someone in a depressed state experiences feelings of sadness, anxiety, or emptiness, and the impact that is caused if depression is not treated immediately, it will have an impact on oneself such as low self-esteem, social isolation, and even suicide attempts. Besides that, it will also have an impact on the people around it. The purpose of this study is to know the description of the level of depression in prisoners in Class II A Penitentiary in Bulukumba Regency in 2020. The research design used in this study is a descriptive research design with a cross-sectional approach. The affordable population in this study were inmates with all cases totaling 194 people with a sample size of 85 respondents. The sampling technique using a systematic random sampling method selects a sample from the population systematically. Data were collected using a questionnaire sheet. Based on the results of the research conducted, it was shown that the frequency distribution of the level of depression of the 85 prisoner respondents experienced mild depression as many as 64 respondents (75.3%) then moderate depression was 14 respondents (16.5%) and 7 respondents (8.2%) were not depressed. In all cases, the depression level of prisoners in class II A prisons in Bulukumba district experienced mild depression. Researchers suggest that further the sample size can be added so that data collection is more accurate and can be linked to other variables that can cause depression


Author(s):  
Antonia Odagiu ◽  
I. Oroian ◽  
Tania Mihăiescu

The identification of the suitable sample size and adequate sampling place when alfalfa hay was chemically analyzed in order to determine its nutritional value was the aim of our test. Two loads of alfalfa hay were used for collecting samples, two sizes each (15 and 10 subsamples, variant I and II, respectively). The crude protein content was determined using AOAC protocol. By assessing the statistic parameters of the crude protein content of the forage, function of the sampling place and sample size, we observed the influence of the sampling technique on the accuracy of the determinations. The highest coefficient of variability was recorded when samples were collected from the base of the load in each case. Only the crude protein content differences between the samples collected from the other parts of the load and base of the load (variant I, in both loads) were statistically significant (p < 0.05). Within the same load, no significant differences (p > 0.05) were recorded. Even notable differences were not obtained in crude protein content determination function of sampling place or sampling size, the need and care in sampling should be considered.


2021 ◽  
Vol 19 (01) ◽  
pp. 91-110
Author(s):  
Serene Dalati

Purpose – The purpose of this research is to explore factors influencing Syrian female academic researchers’ experience in academic research in the field of business and economics studies. Research Methodology – The research methodology follows a qualitative approach. The methodology is based on conducting focus groups with female academic researchers selected from Syrian public and private universities, to clarify any potential factors, which may be influencing women researchers’ experience. Subsequently, a semi-structured interview protocol is designed to be applied to this target group. A judgement-sampling technique is selected at Syrian public and private universities. Findings – The research findings indicate that personality traits, passion for research, marital and maternal status are important micro-level factors are influencing female researchers’ experience. Academic work overload, an organisational culture of the institution, need for networking support with the business sector, are identified as meso factors. Finally, social culture and norms of the Middle Eastern societies, stereotyping and interpretation of religion are crucial factors at a macrolevel. The research develops a theoretical framework of dimensions, which may be influencing female academic researchers in the field of business and economics. Research Limitation/Implications – The research limitation is associated with sampling size and geographical scope. Future studies could investigate a larger sample with representative geographical scopes, and employs theory testing approaches. Future research could also extend its investigation to examine further disciplines including science, mathematics, engineering and technology. Practical Implications – The study provides practical advice to decision and policymakers examining employment and hiring structure and suggests evaluating policies associated with support with childcare providing on-campus childcare. The study advises introducing support mechanisms for improving the reward system and compensations schemes for academic researchers, encouraging the development and production of scientific research. Originality/Value – There is no prior research on women researchers in Syria. This research is considered as a new perspective of women researchers in Syria during a sensitive time, which characterises Syria. The study provides a theoretical contribution associated with experiences of female researchers at faculties of business and economics in Syrian higher education.


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