How aggressive are foreign multinational companies in reducing thier corporation tax liability?

In this paper, I use confidential UK corporate tax returns dataset from Her Majesty's Revenue and Customs (HMRC) to explore whether there are systematicdi¤erences in the amount of taxable profits that multinational and domestic companies report. I estimate, using propensity score matching, that the ratio of taxable profits to total assets reported by foreign multinational subsidiaries is 12.8 percentage points lower than that of comparable domestic standalones, which report their ratio of taxable profits to total assets to be 25.2 percent. If we assume that all of the difference can be attributed to profit shifting, foreign multinational subsidiaries shift over half of their taxable profits out of the UK. The difference is almost entirely attributable to the fact that a higher proportion of foreign multinational subsidiaries report zero taxable profits (59.2 percent) than domestic standalones (27.5 percent), suggesting a very aggressive form of profit shifting. Comparison of propensity score matching results using accounting and taxable profits data reveals that the extent of profit shifting estimated using accounting data is much smaller than that estimated using tax returns data

How much tax do companies pay in the UK?

This paper uses the full population of UK corporate tax returns from Her Majesty's Revenue and Customs (HMRC) to explore the question of how much tax companies pay in the UK. In particular, I compare taxable profits of companies in the UK differentiating by their ownership type. I show that multinational companies pay the majority, 55%, of UK corporation tax, in spite of constituting only 3% of the population of companies in the UK. However, the fraction of tax revenues collected from multinationals has declined over time. Further, multinational companies pay very little tax relative to their size in comparison to domestic companies. I find that differences between size and sectoral distributions and leverage partially explain the large gap in the ratio of taxable profits to total assets between multinationals and domestic firms. In contrast, differences in investment rates and productivity between these types of companies do not

An investigation into the influences upon and determinants of perceived quality achievement in the management of construction projects by multivariate analysis

This research concerns a quantitative examination of the influencing factors on the achievement of quality on construction projects. Quality performance on construction projects has been conceived as a function of the design process that occurs before the design of the product, site team collaboration and interpersonal relationships, high work-place-supervision, on-site motivation and role definition. This conception has culminated in postulated determinants of quality achievement on construction based on a theoretical understanding. Aspects of measure of perceived design core job characteristics and site organisationand- management phenomena were factor analysed. The verification of the postulated determinants was accomplished by testing of a network of eight main hypotheses using multivariate analytical technique in multiple regression. Varied results emerged with four main hypotheses supported, two partially supported and the remaining two unsupported by data. The assertion is that manipulative actions on design core job characteristics, team collaboration and consensus with mutual understanding and agreement on project goals, mutual exchange with site supervisory staff and subordinates, and role definitions conducted within an integrated framework would contribute an aggregated beneficiary effect on quality achievement on construction projects

Causes, effects and remedies of truancy among secondary school students in Jalingo, Taraba state, Nigeria

Introduction: Truancy been one of the juvenile delinquent behaviour of secondary school students has affected students’ academic performance and the society. This study was designed to ascertained the causes, effects and the ways to remedy the problem. Purpose of the study: The study identified the causes, effects and remedies of truancy among secondary school students in Jalingo Taraba State, Nigeria. Methodology: Descriptive design was used for the study. The population of the study comprised of all the 11,765 senior secondary school students in the 34 secondary schools in Jalingo. The sample size was 250 SS II students selected randomly from 10 senior secondary schools. Self-designed questionnaire tagged “Causes, Effects and Remedies of Truancy Questionnaire (CERTQ)” was used. The instrument was subjected to pilot testing using 50 respondents and Cronbach alpha was used to test the reliability. Reliability coefficient of 0.82 was obtained. The research instrument was administered directly to the students. Descriptive statistical techniques such as mean and standard deviation were used to analyze the research questions. Results: The study found out that the causes of truancy are physical/mental ill-health, drug abuse, broken home, harsh disciplinary, lack of parental supervision, poor academic performance, poor parental income, unconducive school environment, bullying and wrong teaching methods. The effects of truancy are school dropout, poor academic performance, engagement in crime, violence, drug abuse, family instability and poor self-esteem. The remedies to truancy are review of disciplinary policies, supervision and monitoring of students’ academic activities by parents, provision of adequate facilities in schools, intimating of students on the danger of drug abuse, taking care of students with physical and mental ill-health. Recommendations/Classroom Implications: The study recommended among other things that parents should supervise and monitor their children academic activities and the government should provide adequate facilities in schools

Impact of Global Economic Meltdown on Property Development in Bauchi, Nigeria

The global economic meltdown is a situation in which the economy of a country experiences a sudden downturn brought on by a financial crisis. This global recession was caused by so many factors, thus, inflation rate, exchange rate, interest rate, unemployment rate, etc. This paper examined the impact of the global economic meltdown on property development in Bauchi, Nigeria. Data for the study are mainly primary in the form of questionnaires administered. The study had property development as an endogenous variable while a high-interest rate and unemployment rate as exogenous variables to measure the constructs. Multiple Regression were used to analyze the data. Among the study, findings are that high relationship exists between the two predictor variables (High-Interest Rate & Unemployment Rate) and dependent variable (property Development) where ‘R’ of 0.724 means the correlation is about 72 %; with R2 of 0.052 indicate that 5.2 % correlation, the analysis also depict in coefficient table that high-interest rate has more influence on dependent variable (PD) than unemployment rate. The analysis signified that the impact of the global economic meltdown has a positive effect on the dependent variable. Based on the findings, the study recommended governments and financial institutions intervention to curb the impediment of property development in Bauchi, Nigeria

Analyzing Variables in Wheel of Participation a Synergy in Facilities Management for Enhancing Academic Performance

This study analyzed variables in the wheel of participation advocated by Davidson (1998); in this study, wheel of participation is adopted as synergy in facilities management for the maintenance of university community infrastructure and facilities, to examine the effects of synergy by the local community and the university authority in facilities management for enhancing academic performance in Abubakar Tafawa Balewa University, Bauchi (ATBU). 100 questionnaires composed on 5 level-Linkert scales were randomly distributed, Reliability analysis was conducted to check the level of internal consistency among the measuring items, while Multiple Regression Analysis and Structural Equation Modelling with AMOS simultaneously analyzed the effects of the exogenous variables (information, consultation, participation & empowerment) on the endogenous variable (academic excellence) in ATBU. Estimates of the structural model revealed that information sharing, consultation with stakeholders, participation by local community members and empowering stakeholders do not influence academic excellence. While the regression analysis indicated a weak relationship between all the four predictor variables and the academic excellence; and with R2 of 0.029 meant that the predictor variables accounted for only 2.9 % of the variance on academic excellence, thus, 97.1 % is accounted for by other variables not covered in this study. Further studies are recommended to supplement more predictor variables like students´ talent, intuition, flair, willingness to learn (zeal), finance and so on; using the inductive approach

Mapping of Terrestrial Radioactivity Levels in Surface Soil. A Case Study of Damaturu L.G.A, Yobe State, Nigeria.

Communication in Physical Sciences 2019, 4(2): 95-102 Authors: Habu Tela Abba, Miftahu Gambo Idris and Jibrin Suleiman Yaro  Received 15 November 2019/Accepted 14 December 2019 Preliminary measurement of the natural radioactivity levels due to terrestrial radionuclides in surface soil samples withinDamaturu L.G.A in Yobe state was carried out. To estimate the radioactivity levels of unsampled locations, geostatistical analysis, using IDW interpolation method was used to plot maps for the spatial distribution of the radionuclides for the entire study area using ArcGIS software. Activity concentration of 226Ra, 232Th and 40K were determined in 55 soil samples by gamma spectroscopy. The activity concentrations were calculated to range from 7 to 227 Bq kg−1 for 226Ra, 21 to 463 Bq kg−1 for 232Th and 20 to 1035 Bq kg−1 for 40K. The mean values of 226Ra, 232Th, and 40K were found to be 37.2, 45.3, and 185 Bq kg−1, respectively. The results obtained are slightly higher than the worldwide average values (except for 40K) recommended by UNSCEAR (2000). The result could be useful in evaluating gamma radiation exposure to the general public living in the area

Kegiatan Pembelajaran Dalam Pendekatan Pengajaran Bahasa Komunikatif Di Lpia (Lembaga Pendidikan Indonesia Amerika) Di Ternate

This research entitled ”Learning Activities in Communicative Language Teaching in LPIA (Lembaga Pendidikan Indonesia Amerika) Ternate” is an attempt to identify and analyze the activities used in communicative language teaching especially in LPIA Ternate. The concept of Moss (2005) on CLT activities is used to identify the learning activities used in LPIA. These activities are conversation grids, questionnaires, games, information gap, problem solving activities, discussion, and role-play. The data of this research were taken by interviewing the teachers in LPIA and by observing five classes with 25 students' in each class, about one hour. The data show that the activities of communicative language teaching that were used in LPIA Ternate, are games, pair work or group work and discussion. There are two other additional activities used in class. They are debate class and e-trip. The results of this research show that the learning activities used in LPIA Ternate support Moss' concept. These CLT activities are games, pair work or group work and discussion. Additionally, there are two other CLT activities that were found or used in LPIA. They are debate class and e-trip