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Full-Text Articles in Accounting

Gross Domestic Product (Gdp) Rebasing And The Impact On Nigeria's Investment Environment, Bismark J. Rewane Dec 2014

Gross Domestic Product (Gdp) Rebasing And The Impact On Nigeria's Investment Environment, Bismark J. Rewane

Bullion

The paper looks at the impact of the rebasing on an important economic variable - investment. This is because investment is necessary for capital accumulation and economic growth. Specifically, this study examines the impact of GDP rebasing on Nigeria's investment environment. ln addition to this introduction section, section 2 considers GDP rebasing and the Nigerian case, section 3 is on the Nigerian Financial System Strategy (FSS) 2020, section 4 is on investment types, drivers and the Nigerian environment, section 5 offers some lessons for Nigeria and section 6 is the summary and conclusion.


Gdp Rebasing And Implications For Fss 2020., Oluwatoyin Jokosenumi Dec 2014

Gdp Rebasing And Implications For Fss 2020., Oluwatoyin Jokosenumi

Bullion

A resilient economy founded upon a reliable financial system, is attainable upon the creation and management of a sound and progressive economic statistics and indicators such as the Gross Domestic Products (GDP) and other scholars’ parameters. This paper examines the GDP rebasing and its impact on Nigeria’s investment. The paper explains the concept of GDP; the need to maintain a strategic GDP; how it is computed and / or rebased. This is then followed by examining its implications, on all economic programs.


Bridging The Housing Deficit Gap In Nigeria Through The Mortgage Refinancing Scheme., Bandele A. G. Amoo, Nkereuwen I. Akpan, B. Hamma Mar 2014

Bridging The Housing Deficit Gap In Nigeria Through The Mortgage Refinancing Scheme., Bandele A. G. Amoo, Nkereuwen I. Akpan, B. Hamma

Bullion

The objective of this paper is to assess the efficacy of housing mortgages and the current mortgage refinancing company at addressing the housing deficit in Nigeria. This paper would be structured ' thus: section I is the introduction, while section 2 looks of housing provision and policy in Nigeria. Existing housing finance options in Nigeria are discussed in section 3 and the need for mortgage refinancing in Nigeria in section 4. Challenges of mortgage refinancing in Nigeria are examined in section 5, while the conclusion and recommendations are presented in section 6.


Tax Harmonization In The West African Monetary Zone: Issues And Challenges, Emmanuel Ating Onwioduokit Mar 2014

Tax Harmonization In The West African Monetary Zone: Issues And Challenges, Emmanuel Ating Onwioduokit

Bullion

This paper explored the theoretical underpinnings for tax harmonization in a monetary union and critically perused the existing tax system in the WAMZ countries and found considerable differences in the applicable tax rates across the countries in the zone. This paper found that tax and proposes that tax harmonization should be the goal for all aspects of member states' tax system and concluded that a high degree harmonization is necessary in the indirect taxes; as such taxes may create an immediate obstacle to the free movement of goods and the free supply of services within the internal market.