ABSTRACT Taxation and other regulatory requirements were cited by the management at TVFH as the major causes behind the sharp reduction of annual profits and unfavourable working capital between the periods 2013 to 2015.A descriptive research design was employed on a sample population of 22 staff members at TVFH most of whom were from the administrative departments. A total of 18 questionnaires were distributed to the sample population while interviews were carried out on 4 heads of departmen...
vii ABSTRACT Knowledge on the long run connection between tax revenues and government expenditures are of huge significance for both fiscal and monetary arrangement in developing nation such as Zimbabwe. Two testable hypothesis were investigated which are: does tax revenue Granger-cause government expenditure and does government expenditure Granger-cause tax revenue. The impact of the two hypothesis were researched in the context of the Zimbabwean economy using time series monthly data that r...
Abstract. The growth of Indian companies in recent years has led to a change in the nature of the economy which attracted outsider investors from developed countries who demanded robust corporate governance practices from Indian companies which made regulators and competitors gave a great effort to restructure corporate governance. Therefore, this paper aims to investigate the effect of corporate governance practices on firms’ performance, with a special reference to the Indian tourism sect...
ABSTRACT SEND-Ghana (2008) report revealed that MMDAs have 130 deficits in infrastructure with majority of the MMDAs in the Northern Region and 45% of most local infrastructures remain uncompleted especially IGF finance infrastructure. The study assessed the nexus between internally generated funds and infrastructural development of the MMDAs in Northern Region of Ghana. The study specifically identify whether there is significance difference between IGF of the MMDAs in the Northern Region ...
Abstract The cost of higher education is rapidly increasing on both a global scale (Creed, French & Hood, 2015), and in the local South African context (Calitz & Fourie, 2016). This rise in costs has seen a commensurate increase in the number of university students who work, largely as a means to fund the increasing cost of their higher education (Butler, 2007; Cinamon, 2016; Owen, Kavanagh & Dollard, 2018). These working students are frequently referred to as non-traditional students in the ...
ABSTRACT Simulated transactions from a common–law perspective and whether this doctrine is still relevant in respect to the application of the current antiavoidance rules
ABSTRACT The study assessed the extent to which technology can be used to enhance public sector accounting in Ghana. There have been numerous interventions aimed at enhancing technology adoption in the public sector with the aim of enhancing efficiency and effectiveness. Despite these interventions, very little is known about what improvements have emerged in Public Sector Accounting that may be attributable to the use of technology. A descriptive study design was used to gather information...