Browsing by Author "Kasum, Abubakar Sadiq"
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Item Assessment of personal income tax knowledge among the University of Ilorin Staff(Department of Accounting & Finance and Business Administration, Fountain University, Osogbo, 2018) Salam, Mudathir Olanrewaju; Kasum, Abubakar Sadiq; Bamigbade, Dayo; Abogun, SegunTaxpayers’ knowledge of what constitutes taxable income, claimable tax reliefs and allowance and applicable tax rates reduces uncertainty within the tax system. Inadequate knowledge of the tax system may affect tax compliance adversely. This study assesses personal income tax knowledge among the University of Ilorin Staff. Using proportional stratified random sampling technique, sample size of three hundred and sixty five (365) staff was chosen from both academic and nonacademic staff. Data was collected through the use of a structured questionnaire; the study applies both descriptive and inferential statistics. The Mann-Whitney U and Kruskal-Wallis tests were used in testing the hypotheses of the study. Results indicate that staff of the University of Ilorin have relatively low knowledge of personal income tax. However, the personal income tax knowledge of the nonacademic staff is higher than academic staff. The personal income tax knowledge of males and female staff are the same and also, there is significant difference in personal income tax knowledge levels across four different educational qualifications of the staff.Item A comparative study of CSR practices by multinational corporations in their operations in developed and developing economies(Springer, 2014) Kasum, Abubakar Sadiq; Mermod, Asli Y.This chapter examines the corporate social responsibility (CSR) practices of multinational corporations (MNCs) in their operations in some developed and developing countries. The study specifically compares how CSR is practised by MNCs in the developed countries with that of the developing countries, with the ultimate aim of understanding how influential the CSRs of MNCs are in terms of contributing to socio-economic development of their host countries. The study observes that MNCs, just like every other business unit, are essential to the development stages of every country and some developmental gains have been discovered to accrue from them. It also confirms that MNCs are known to be engaging in CSRs as one of the ways to give back to the communities in which they operate some of the wealth made from them. It observes, however, that there is a wide gap between the CSR practices of MNCs in their operations in developed countries as compared with their operations in the less developed countries.Item A comparative study of CSR practices by multinational corporations in their operations in developed and developing economies(Routledge, Taylor & Francis, 2014) Kasum, Abubakar Sadiq; Mermod, Asli Y.This chapter examines the corporate social responsibility (CSR) practices of multinational corporations (MNCs) in their operations in some developed and developing countries. The study specifically compares how CSR is practised by MNCs in the developed countries with that of the developing countries, with the ultimate aim of understanding how influential the CSRs of MNCs are in terms of contributing to socio-economic development of their host countries. The study observes that MNCs, just like every other business unit, are essential to the development stages of every country and some developmental gains have been discovered to accrue from them. It also confirms that MNCs are known to be engaging in CSRs as one of the ways to give back to the communities in which they operate some of the wealth made from them. It observes, however, that there is a wide gap between the CSR practices of MNCs in their operations in developed countries as compared with their operations in the less developed countries.Item Constraint to growth and sustainability of micro, small and medium enterprises (MSMEs) in Nigeria: Perception of Entrepreneurs and Experts(African-Asian Rural Development Organisation, New Delhi, India, 2015) Samuel, T. T.; Adigbole, E. A.; Kasum, Abubakar SadiqIt was observed that most studies on the constraints of MSMEs are based on perceptions of existing entrepreneurs. However, these researchers believed that the question of why there is a poor expansion of MSMEs in Nigeria can be more appropriately answered by the existing entrepreneurs while the issue of poor rate of establishment of new MSMEs can be better answered by potential entrepreneurs. On the other hand, the experts can give a balanced position. Hence, the study adopted panel study by considering the responses of the potential and existing entrepreneurs as well as that of the experts. The study revealed that the constraints of MSMEs in Nigeria are generally high. However, the supply side constraints are the highest followed by government and regulations. The least constraints are the demand side constraints. The factors that are rated very high are funding and access to credit, market and marketing, risks and return ratio and inadequate technical and managerial skills, corruption, inadequate entrepreneurial knowledge and skills and attitude as well as poor macro-economic environment.Item Corporate governance breach: An overview of the owner manager agency problem in the Nigerian banking industry(Springer, 2014) Kasum, Abubakar Sadiq; Etudaiye-Muthar, Oyebola FatimaThe effects of a breakdown in the principal/agent relationship in the Nigerian financial services industry, especially in the banking sector, cannot be overemphasized. The required alert is due to the fact that this type of industry requires that there must be trust between the principal and the agent who is making decisions on behalf of the principal’s financial investment in the business environment. This paper analyses the agency problem that surfaced in the Nigerian banking sector, following the recapitalization exercise that took place in the industry in 2006. The study found that, to a large extent, the breakdown in the corporate governance code was a major cause of the crisis. The paper also examines the various ways the regulatory agencies responded to the problem and the measures that are being instituted to forestall a reoccurrence.Item Corporate Social Responsibility by Public Sector Entities in Nigeria(Amity Business Journal, 2017-01) Kasum, Abubakar Sadiq; Bamigbade, Dayo; Abu-Kasum, Hamidat AdebisiCorporate Social Responsibilities (CSR) of private entities are being addressed continuously by academics and professionals based on various theoretical standpoints. It is significant, however, to note that consideration is not given to CSR activities by Public Sector Entities (PSEs). Public Sector Entities are established through enacted laws in a particular jurisdiction, to perform specified functions of the state. they are not for profit making, therefore, they are part of government means of delivering social goods. It is observed the PSEs engage in CSR activities in Nigeria. This study assesses the rational for CSR activities by these entities based on the various theoretical points of view, the laws establishing the entities and stakeholders opinion. The study reviewed the general Law relevant to Nigerian public sector entities in this regard. The study also collected data through administration of questionnaires, on a Likert Scale of 1 - 5, which was analyzed using Wilcoson sign rank test of difference between rank of population mean and sample mean. The study found out that activities of PSEs are as prescribed by their establishing Law/regulations therefore CSRs may not be possible if not provided for in the Laws. The study however found out that PSEs do embark on CSR activities. It was also found that some PSE laws gave allowance for such and it is supported by stakeholders. Based on the findings, the study recommends that relevant CSR activities should be encouraged for public sector entities and that CSR provision should be included within the laws of relevant entities to among other things regulate the deployment of the activities and to prevent abuse.Item Corporate social responsibility of public sector entities in Nigeria.(Amity Business School, Amity University, Lucknow, India, 2017) Kasum, Abubakar Sadiq; Bamigbade, Dayo; Abu-Kasum, Hamidat AdebisiThe study assesses the rationale for CSR by public sectors entities based on various theoretical view piont, establishing Laws and stakeholders' opinions.Item Cost and revenue of field pest management techniques for cowpea production in Kukawa Local Government Area of Borno State, Nigeria.(Department of Economics University of Maiduguri, 2005) Ahmed, A. A.; Adeyemi, Semiu Babatunde; Kasum, Abubakar SadiqThe study was conducted for the 2003 and 2004 growing seasons to determine the costs and returns of field pest management techniques on cowpea production in Kakuwa Local Government Area of Borono State NigeriaItem Effect of corporate governance on financials of manufacturing companies in Nigeria(Department of Business Administration, IBB University, Lapai, 2016) Kasum, Abubakar Sadiq; Fafeyiwa, O. O.; Nassar, M. L.; Salman, R. T.This study examined the effect of corporate governance mechanisms on firm performance and other key financials using manufacturing firms in Nigeria as case study,Item EFFECT OF RISK MANAGEMENT ON INVESTMENT STRATEGY AND CONTRIBUTORY PENSION SCHEME SUSTAINABILITY NEXUS IN NIGERIA(2020) Aliu, Olanrewaju Atanda; Salam, Mudathir Olanrewaju; Haliru, Adeshola Nurudeen; Kasum, Abubakar SadiqIn line with the increasing desire for sustainability across numerous areas of study, occupational pension sustainability has emerged among the core objectives of pension reforms. Thus, this study assesses the impact of risk management on the relationship between investment strategy and sustainability of contributory pension scheme (CPS) in Nigeria. Using data obtained from survey of 197 managers and assistant managers of pension fund administrators that manage CPS fund in Nigeria, the study employs partial least square structural equation modelling to examine the effects of investment strategy and risk management on sustainability ofCPS. The study further examines the moderating effect of risk management on the relationship investment strategy and contributory pension scheme sustainability. Findings reveal that investment strategy and risk management have significant positive effects on the sustainability of CPS in Nigeria. Further analyses show that risk management has negative moderating effect on the relationship between investment strategy and the sustainability of CPS. The implications of the findings to management practices of the Nigerian CPS were presented among which we recommend that pension fund administrators need to strike a balance between their investment strategy and risk management decisions. This would improve their liquidity, reduce the risks to the minimum and facilitate the sustainability of the pension fund entrusted in their management.Item Effectiveness of microfinance institutions at enhancing the growth of small and medium scale enterprises in Ilorin, Kwara State(Department of Accounting, University of Ilorin, Ilorin, 2015) Abu-Kasum, Hamidat Adebisi; Abdullahi, Ibrahim Bello; Kasum, Abubakar SadiqThis study evaluates the effectiveness of micro finance institutions in the growth of small and medium enterprises in Ilorin metropolis of Kwara State. The study employed stratified sampling technique to select the respondents based on business type. The sampling frame (of) for this study is eighteen SMEs and ten Microfinance Institutions. Structured Open ended questions were used to obtain primary data. Ordered probit regression analysis was used to analyse responses on core issues as specified in the model. Results revealed a positive relationship between microfinance banks effectiveness, loan assessment and loan monitoring on the development of small and medium scale businesses, while there is a negative relationship between loan repayment and collateral security on the growth of small and medium businesses.Item Effects of business tax differentials on government tax revenue ability: A study of private sector organistions in Ilorin(Department of Accounting, Bayero University, Kano, 2010) Kasum, Abubakar SadiqThe study examines the effect of differential taxation on revenue ability of government.Item The effects of differential business taxation on investors behaviour in Nigeria: An empirical study of Ilorin metropolis.(Faculty of Social and Management Sciences, University of Maiduguri, 2005) Kasum, Abubakar Sadiq; Akinniyi, O.; Ibrahim, A. S.The study investigates the effect of tax differentials on choice of business forms by investors.Item Effects of risk management on investment strategy and contributory pension scheme sustainability nexus in Nigeria(Department of Accounting & Finance and Business Administration, Fountain University, 2020) Aliu, A. O.; Salam, M. O.; Haliru, A. N.; Kasum, Abubakar SadiqIn line with the increasing desire for sustainability across numerous areas of study, occupational pension sustainability has emerged among the core objectives of pension reforms. Thus, this study assesses the impact of risk management on the relationship between investment strategy and sustainability of contributory pension scheme (CPS) in Nigeria. Using data obtained from survey of 197 managers and assistant managers of pension fund administrators that manage CPS fund in Nigeria, the study employs partial least square structural equation modelling to examine the effects of investment strategy and risk management on sustainability of CPS. The study further examines the moderating effect of risk management on the relationship investment strategy and contributory pension scheme sustainability. Findings reveal that investment strategy and risk management have significant positive effects on the sustainability of CPS in Nigeria. Further analyses show that risk management has negative moderating effect on the relationship between investment strategy and the sustainability of CPS.Item Effects of taxpayers’identification number on revenue generation in Lagos State, Nigeria(Faculty of Economics and Business Administration, Alexandru Ioan Cuza University of Lași, Romania, 2019) Salman, R. T.; Akintayo, S.; Kasum, Abubakar Sadiq; Bamigbade, D.The introduction of the Taxpayers’ Identification Number (TIN) reform in Nigeria was geared towards enhancing tax administration and revenue generation. Therefore, this study examines the effect of taxpayers’ identification number on revenue generation in Lagos state – the commercial nerve centre of Nigeria. Specifically, it investigates the contribution of TIN on internally generated revenue and the influence of TIN on tax compliance in Lagos state. The period under review spans from December 2010 to September 2015, which is divided into the pre-TIN period (December 2010-April 2013) and the post-TIN period (May 2013-September 2015). 300 questionnaires were distributed to randomly selected staffs of the Lagos Inland Revenue Service (LIRS), out of which 221 were properly filled and returned. Regression technique was used to analyse the data sourced through questionnaire. This study finds that TIN has a significant positive relationship with internally generated revenue and it has significantly contributed to tax compliance in Lagos State.Item Entreprenueship in Underdeveloped Economies: A Study of Nigeria(Faculty of Management Sciences, University of Warsaw, Poland, 2017) Kasum, Abubakar Sadiq; Gunu, UmarThe study investigated the availability of the environment for and the extent to which individuals and groups are able to recognize/create opportunity for providing goods and services; and the extent to which they are able to utilize such opportunities. The study collected primary data about the environment for entrepreneurship development in Nigeria, the extent and nature of opportunity creation and the prospect for carrying through innovations in the country. The data were collected from entrepreneurs and entrepreneurship professionals, using a well-structured questionnaire administered to a sample of 360 respondents, drawn from among the groups. The responses were analyzed using Kruskal Wallis and Wilcoxon Signed Rank Tests. The study revealed that Nigerians are innovative and enterprising. It also revealed that infrastructural facilities, funding, and entrepreneurship education are significant impediments. The study also showed that economic growth in Nigeria is influenced by entrepreneurship growth, therefore the slow growth in entrepreneurship development in Nigeria contributed to the underdeveloped status of the economy.Item Environmental audit practices in small and medium scale enterprises in Nigeria.(Tennessee State University International Center for Business & Management Excellence, 2012) Osemene, Olubunmi Florence; Kasum, Abubakar Sadiq; Yahaya, Khadijat AdenolaThe study assessed environmental audit practice as well as the effectiveness of environmental laws in small and medium scale enterprises (SMEs) in Nigeria. It also evaluated the impact of SMEs activities on the environment and on human health. This was with a view to determining the extent of compliance of audit practice with environmental laws. Relevant data were obtained from workers using judgmental sampling technique in ten different SME categories across the country with the aid of pre-tested questionnaire, interview schedule and Focus Group Discussion. The data was analyzed using descriptive statistics and analysis of variance. The results of the analyses revealed that: (1) some of the ten different SME categories in Nigeria are significantly influenced by existing environmental laws, (2) some of the activities of the SMEs have negative effects on human health and on the environment, (3) managements of SMEs are keen on implementing environmental audits that do not attract additional production cost and that facilitate quick access to funds from financial houses, and (4) generally, the extent of compliance of SMEs to the requirements of the existing environmental laws is poor.Item Environmental degradation problems caused by human activities in Nigeria: enforced (Taxation) vs voluntary (Social Responsibility) solutions(Published for Social Responsibility Research Network, by Inderscience Publisher, 2010) Kasum, Abubakar SadiqThis study evaluates the current method of handling environmental degradation problems and examines the possibility of using taxation or social responsibility in tackling the problems. Perception and observation of stakeholders on the data collected were analysed using mean and standard deviation, which were also tested using |Z scores| statistics.Item An evaluation of factors influencing students’ choice of accounting as a career in University of Ilorin(Faculty of Management Sciences, University of Ilorin, 2014) Fagbemi, T. O.; Kasum, Abubakar SadiqThe study assessed the factors influencing students' career choice of accounting.Item An Evaluation of Factors Influencing Students’ Choice of Accounting as a Career in University of Ilorin, Nigeria(Faculty of Management Sciences, University of Ilorin, Nigeria, 2014) Fagbemi, Temitope Olamide; Kasum, Abubakar Sadiq
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