Impact of Value Added Tax on the Nigerian Economy:A Discriptive Analysis

The research study has been able to find out that VAT is at a flat rate of 5% of the seller’s price. The proceeds from VAT nation-wide is payable into a common VAT account in the Central Bank of Nigeria from where it is to be distributed to all the three tiers of government (federal, state and local government) on an agreed formula.The tax is also very progressive in nature, the more you consume, the more tax you pay. Since tax is tied to consumption, it helps to rationalize the consumption pattern of the society. Value Added Tax affects the masses. Here, it was observed in the course of this study that VAT affects the goods consume and the services rendered to the consumers (masses). Moreover, the Decree that established VAT makes no exemption for pretty traders. All transactions involving the specified goods and services are subjected to the tax irrespective of how small any transaction could be. The federal government allocation would be used to provide social amenities like roads, adequate public transportation. The VAT decree states the offences and penalties relating to VAT .However ,literature from the archives were used to project current strategic implications. Some of the act that constitutes offences include, tax evasion, failure to make tax returns to issued invoices, failure to notify the tax authority about change of address, failure to register with tax authority, failure to keep proper records and accounts etc. All these have different penalties attached to them. Keywords :Government Policies,  Revenue earning ,Provision of amenities, Equitable distribution and Progressive natur

Training and Development:An Inevitable Tool of Shaping Workers Behaviour and Attainment of Increase in Organisational Productivity

This article intends to shed light on the basic concept of  Training and development which ought to be planned and deliberate. Organizations encourage training scheme aimed at remolding the behaviour of its members in the direction of increasing organizational goals. This explains why companies make conscientious effort to train their workforce to acquire relevant skills and improve behaviour patterns. Human resource training and development would have as its focal point the enhancement of organizational efficiency and effectiveness, which leads to the achievement of corporate goals and objectives. Keywords: Training, Development, Workers behaviour and organisational productivit

The Impact of Trade Libralization on Nigeria Manufacturing Sector:Empirical Evidence

This research work will examine in much details the concept of trade liberalization compared with protectionism and determine if it would have promoted economic growth much faster in Nigeria.lt will also examine the overview of Nigeria policy on imports and the structure of import. However, the point need be made that free trade hardly exist anywhere in the world. Perhaps it could be found within regions where economic integration is being practiced. The idea of free trade or trade liberalization only exist in concept but it is a pointer to the great benefits derived from international trade. In effect, the paper will examine the benefit of international trade to Nigeria using the manufacturing sector as a case study. Keywords:Trade,Economy,Libralization,Protectionism and Domestic lndustrie

Impact of Leadership Style on Organisation Performance: A Srategic Literature Review

The emphasis is on how organizations, agencies, parastatals, industries, and countries can get effective leadership style to achieve set goals. There are vacuum of true conscious leaders, whether in politics, religion, organization, business, education, sports or institutions. There is desperate need of competent, principle, sensitive, compassionate and conscious leaders. In this research emphasis will be placed on the need to know what makes a leader and what makes a follower. What are the dualities that distinguish leaders from followers’?, the various styles of leadership and how sets goals can be achieved. This research is about the missing link in leadership styles, with impact on the performance of the follower or employee of an organization with  FOCUS on Nigeria  organisation. Keywords: influence, people ,organization, management, behavior and productivit

A Purview into the Historical Development of Terriorism in Nigeria

This study of Nigeria history of terrorism is a retrospective study and much more a re-occurrent issue in the contemporary time. The act of terrorism, being existed or has happened in most countries of the world, by various unidentified groups with the use of powerful weapons has now graduated to making use of individual as instrument, differently; still targeting civilians deliberately, government representatives, government buildings, aeroplanes or ships belonging to a particular country etc., politically religiously motivated .The act of terrorism in Nigeria is a borrow idea of what’s going on in international arena. The effect of the clamour for the America independence was the successive result of the French revolution .Most of the terrorist attack in various parts of the world produces result, except few that fails

Exodus of clergy: The role of leadership in responding to the call

Leaders play an important role in clergy’s response to their call. Toxic leadership, also known as the dark side of leadership, negatively influences their decision to remain in full-time pastoral ministry. There is a shortage of clergy in the Roman Catholic Church and a distribution or displacement challenge facing the Protestant church. This shortage adversely affects the future of the church as clergy play an integral part in the preparation of congregants for their works of service (Eph 4:11–12). The purpose of this study was to discover what factors were involved in clergy’s response to the call to full-time pastoral ministry. A practical theological grounded theory approach was used to discover the properties of the category ‘leadership’. Semi-structured interviews were conducted and data were coded using Glaser and Strauss’s grounded theory methodology. The category of ‘leadership’ includes properties such as favouritism, leaders abdicating responsibilities, leaders taking no action/being inactive, leaders ‘labeling’ subordinates, leaders’ ‘unethical’ behaviour, nepotism, poor conflict handling, poor handling of multi-racial issues, being placed on a pedestal, affirming subordinates and autocratic leadership style. Osmer’s descriptive-empirical task was used as a practical theological lens through which to view the category ‘leadership’. The results indicated three responses by clergy to the call to full-time pastoral ministry: not being called in the first place, a dual call (being bi-vocational or ‘seasonal’) and being called but leaving anyway because of, among other factors, toxic leadership. A steward leadership approach is recommended in response to the dark side of leadership

JUVENILE DELINQUECY AND SUBSTANCE ABUSE; THE DYNAMIC DUO

This research article offers a critique to the issues raised by other scholars in the possession and use of alcohol and other drugs are illegal for all youth. Because substance abuse and delinquency are inextricably linked, arrest, adjudication, and intervention by the juvenile justice system are eventual consequences for many young people engaged in such behavior. Substance abuse and delinquency often share the common factors of school and family problems, negative peer groups, lack of neighborhood social controls, and a history of physical sexual abuse (Hawkins et al, 2007 Wilson and Howell, 2007). Substance abuse is also associated with violent and income-generating crime by youth, which increases community residents’ level of fear and the demand for juvenile and criminal justice services, thereby further increasing the burden on these resources. Gangs, drug trafficking, prostitution, and youth homicides are other related social and criminal justice problems often linked to adolescent substance abuse