Business Commons^™

Promoting Sustainable Tax Compliance In The Informal Sector In Nigeria, Chukwumah Lawyer Obara Dr

Lawyer Obara

This study aimed at investigating the causes of low level of tax compliance in the informal sector in Nigeria and the effect of such, on economic growth and development, with a view to designing appropriate strategies for promoting sustainability of tax compliance in the sector. To achieve this goal, some research questions were raised, hypotheses were formulated and critical review of related literature was made. The population for this study comprises both tax officials and business owner managers in the south-east region of Nigeria. To gather the primary data for the study, a set of questionnaire was administered on 200 …

Migrant Remittances, Financial Sector Development And The Government Ownership Of Banks, Arusha V. Cooray

Faculty of Commerce - Papers (Archive)

This study investigates the influence of migrant remittances on twodimensions of the financial sector, namely, size and efficiency. Evidence suggests thatmigrant remittances contribute to increasing the size and efficiency of the financialsector. The study, in addition, examines the impact of remittances on financial sectorsize and efficiency through the government ownership of banks channel. While theresults suggest that remittances lead to larger increases in financial sector size incountries in which the government ownership of banks is lower and increases inefficiency in countries in which the government ownership of banks is higher, thegovernment is found to play an important role in promoting …

Endogenous Technological Progress In A Multi-Sector Growth Model, Davide La Torre, Simone Marsiglio

Faculty of Business - Papers (Archive)

This paper presents an endogenous growth model driven by human capital, where human capital can be allocated across three sectors: the production of the final consumption good, the educational sector and the production of technological capital (in the form of knowledge or ideas). In our model, which also includes public expenditure and population growth, labor augmenting technical progress is endogenous and this enriches the transitional dynamics of the economy. With respect to ideas-based growth models, we assume knowledge is produced according to a neoclassical technology, combining ideas and human capital. Such an assumption is motivated by empirical works showing the …

Corporate Social Responsibility In Public Sector Supply Chains: An Insight, Michael D. Clements, Graham D. Bowrey

Faculty of Commerce - Papers (Archive)

Purpose- To provide an insight into the level of Corporate Social Responsibility (CSR) reporting in the Australian Commonwealth public sector supply chain. The view is taken that supply chain CSR reports are based solely on the performance and management of individual segments of a supply chain rather than the supply chain in its entirety.

Design/methodology/approach- This paper is a conceptual paper based on an examination of CSR reporting and the practices in public sector supply chains, using a generic Australian Commonwealth public sector supply chain. The direction of this examination is guided by the new public management paradigm …

How Do Vietnamese Smes Perform? Technical Efficiency Of Smes In The Manufacturing Sector And Its Sub-Sectors, Cong Luyen Viet Le, Charles Harvie

Faculty of Commerce - Papers (Archive)

This paper evaluates the technical efficiency performance of Vietnamese manufacturing small and medium enterprises (SMEs) over the period 2002 to 2007. Using firm level data from three surveys in 2002, 2005 and 2007 with a total of 5,204 observations of domestic non-state manufacturing SMEs the paper assesses the technical efficiency level of SMEs for the aggregate manufacturing sector and separately for nine subsectors including: (i) Food and Beverages; (ii) Textiles, Garments and Footwear; (iii) Electrical and Electronic Equipment (iv) Wood and Furniture Products; (v) Chemical, Rubber and Plastic Products; (vi) Paper, Printing and Publishing; (vii) Metal Products; (viii) Non-metallic Products; …

Supply Chain Integration In New Zealand: Benchmark Comparisons With The Uk Automotive Sector, Tillmann Boehme, Paul Childerhouse, Eric Deakins, Denis Towill

Faculty of Commerce - Papers (Archive)

Supply chain integration is a promising approach to cross-enterprise process improvement that is still not wellunderstood. This research investigates the level of sophistication (maturity) of supply chain integration in New Zealandfrom the systems uncertainty perspective. Uncertainty levels of value streams are evaluated using the 'uncertainty circle'concept, thereby enabling benchmark comparisons of value stream performance. A sample of 21 NZ process industryvalue streams is assessed using a so-called Quick Scan Audit Methodology (QSAM). and the uncertainty resultscompared with those obtained from 21 value streams in the UK automotive sector. This benchmarking revealed thatvalue streams in New Zealand are weakly integrated and …