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Social and Behavioral Sciences Commons™

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Accounting

2000

Articles 1 - 10 of 10

Full-Text Articles in Social and Behavioral Sciences

Commodities Taxes/Levies And Their Effects On Commodity Trade And Movements In Nigeria., Joe Alegieuno, A O. Balogun Jul 2000

Commodities Taxes/Levies And Their Effects On Commodity Trade And Movements In Nigeria., Joe Alegieuno, A O. Balogun

Bullion

The Commodity Boards were noted for paying farmers prices that were lower than the world prices and sometimes even lower than their production costs. This difference represented implicit taxation of farm incomes and served as a dis-incentive to domestic production. This paper examines the administration of commodity taxes/levies and their effect on commodity trading in Nigeria as well as assessing the various systems of commodity marketing in Nigeria. The paper concludes that Commodity trade, in Nigeria began with the British companies exporting raw materials to their industries abroad. His was followed by the Commodity/Marketing Board era and finally trade liberation. …

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An Empirical Analysis Of Taxpayers' Attitudes And Behavioral Intentions Regarding Compliance With Federal Income Tax Laws, Stanley Wayne Hays Jul 2000

An Empirical Analysis Of Taxpayers' Attitudes And Behavioral Intentions Regarding Compliance With Federal Income Tax Laws, Stanley Wayne Hays

Doctoral Dissertations

The purpose of this study was to analyze variables that potentially affect taxpayers' attitudes about income tax compliance. Phase one of the study focused on the relationships between four groups of variables and ethical perceptions of compliance behaviors. The four groups of variables follow: demographic variables such as age, education, and household income; personal characteristic variables such as idealism, relativism, conservatism, and religiosity; situational variables including an overall attitude about paying federal income taxes and impressions of the effectiveness of a number of law changes intended to make the IRS more responsive; and, consequential variables comprised of five dimensions of …

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Effect Of Carbopol And Polyvinylpyrrolidone On The Mechanical, Rheological, And Release Properties Of Bioadhesive Polyethylene Glycol Gels, Philadelphia University May 2000

Effect Of Carbopol And Polyvinylpyrrolidone On The Mechanical, Rheological, And Release Properties Of Bioadhesive Polyethylene Glycol Gels, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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Public Finance Of Professional Athletic Facilities: Case Studies In Stadium And Arena Finance, Larry Harala May 2000

Public Finance Of Professional Athletic Facilities: Case Studies In Stadium And Arena Finance, Larry Harala

UNLV Theses, Dissertations, Professional Papers, and Capstones

During the course of the 1990s cities across the country opted to expend public monies at record levels on stadium and arena construction. The focus of this paper will be an examination of whether or not spending public money on private athletic facilities is justifiable. For the purpose of this paper “justifiable” will mean; that the overall economic benefit to the community can be clearly and quantifiably demonstrate to have a net positive economic impact on the community while benefiting all socio-economic elements of the community at large. The types of facilities that this paper will examine are arenas and …

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The Performance Of The 1999 Federal Government Budget, An Appraisal, Edet B. Akpankpan Apr 2000

The Performance Of The 1999 Federal Government Budget, An Appraisal, Edet B. Akpankpan

Bullion

The annual budget is a key instrument for implementation of Government projects, programmes and policies. This paper attempts to explain the fact that the annual budget serves three important purposes, namely; as a tool for accountability and transparency; as a tool of management, and as an instrument of economic policy. The paper conclude that Despite the macrocosmic achievement of this, Administration, basic structural imbalances persist. These include the lingering problems of import dependence, reliance on a single economic sector-oil, weak industrial base, low level of agricultural production, a weak Private sector, high external debt overhang, inefficient public utilities, low quality …

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Real Sector Policy Measures In The Year 2000 Budget And Sector Performance Appraisal, Isa Yuguda Apr 2000

Real Sector Policy Measures In The Year 2000 Budget And Sector Performance Appraisal, Isa Yuguda

Bullion

The article attempts to give the major thrust of the 2000 Budget, itemize the strategies for achievement as well as assessing the real sector performance from January- June 2000. The author noted that the It is important to mention that the year 2000 Budget was conceptualised within the framework of the overall projected economic policy targets of Government up to 2003. ln this regard, it is expected that the provisions of the budget will run in line with such set targets which include, GDP growth rate of 10%, single digit inflation, 70% employment (formal & informal), household access to electricity …

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Data Generation In The Nigerian Environment: The Cbn Experience., A. A. Sere-Ejembi Apr 2000

Data Generation In The Nigerian Environment: The Cbn Experience., A. A. Sere-Ejembi

Bullion

The paper examines data collection activities of the statistical services division in collaboration with its Lagos liaison office as well as the zonal research units. The paper analyzes the survey methods applied by them. The task of easing data collection should be regarded as a continuous process. This is relevant even to the most developed economies with sophisticated technology for data collection and processing. Finally, with an improvement in the literacy level and overall appreciation of the role of reliable statistics in the country, it is believed that the public would embrace data generation and availability of relevant statistics will …

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Highlights Of The Year 2000 Federal Government Budget, Sarah O. Alade Apr 2000

Highlights Of The Year 2000 Federal Government Budget, Sarah O. Alade

Bullion

The paper attempts to give the highlights of the year 2000 Federal Government Budget, analysis of the budget, overall balance, composition of the budget expenditure as well as measuring the budget deficit.

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Financial Information Resources For Special Librarians, Di Su Apr 2000

Financial Information Resources For Special Librarians, Di Su

Publications and Research

Speed has always been a competitive factor and corporate asset in business world. The growth of the Internet has created an equal opportunity for information service professionals in both big and small companies to improve their efficiency. The prominent advantages of Web source are currency, accessibility, and thus, the speed. You are provided with instant updates on issues like rules, official statements, interpretations, statistics, etc., and these documents can be accessed twenty-four hours a day, seven days a week. There are so many valuable Web sites on the Internet that it is impossible to include them all in this article, …

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Unified Matrix Processor Design For Fct-Iv And Fst-Iv Hartley Based Transforms, Philadelphia University Jan 2000

Unified Matrix Processor Design For Fct-Iv And Fst-Iv Hartley Based Transforms, Philadelphia University

Philadelphia University, Jordan

No abstract provided.

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