Browsing by Author "Aliu, O. A"
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Item Application of the Value added Intellectual coefficient to Measure Corporate Performance: Evidence from Nigerian Service Comoanies(College of Management Sciences, Al-Hikmah University, Ilorin, Nigeria, 2012) Salman, Ramat Titilayo; Yahaya, khadijat A.; Aliu, O. AThis research work applies a new accounting method for measuring the “value creation” efficiency of company, the Value Added Intellectual Coefficient (VAIC) of Pulic. It also investigates the correlation between VAIC components and corporate performance, based on 2010 annual reports of 20 Nigerian listed service companies. After modifying the model, the findings show that the VAIC components had significant positive correlation with profitability (ROA) and market value (MV), and a negative correlation with productivity (ATO). Furthermore, the findings of the study suggest that service companies in Nigeria are capable of transforming intangible (intellectual) resources/assets to high value added service, as claimed by Public (2002).Item Taxpayers’ knowledge and tax compliance in Kwara State.(Department of Accounting and Management, Nigerian Defence Academy, Kaduna, Nigeria., 2018-12) Salam, M. O.; Mustapha, L. O.; Aliu, O. ATax collected constitutes one of the major revenue sources for any to discharge its obligation to its citizens. However, loss of revenue resulting from non-compliance especially in a self-assessment system has been a major problem in Kwara State, Nigeria. Using proportional stratified random sampling technique, sample size of 558 members of the Kwara State Artisans Congress were chosen from the population of 68,338 registered members. Data was collected through the use of a structured questionnaire; the study applies both descriptive and inferential statistics. Simple linear regression and one-way repeated-measures analysis of variance were used in testing the hypotheses of the study. Results indicates that taxpayers’ knowledge have statistically significant effect on tax compliance in a self-assessment tax system in Kwara State, and that there are statistically significant differences in taxpayers’ general knowledge, legal knowledge and technical knowledge. The study concludes that tax compliance in a self-assessment system is influenced by taxpayers’ knowledge. The study recommends that Kwara State through the Kwara State Internal Revenue Service should develop new tax education programmes that would accommodate the different and diverse needs of the taxpayers