Determinants of intention to pay Zakat on employment income by civil servants in Kano State, Nigeria

Since the enactment of the Zakat law in Kano Nigeria in 2003, Zakat collection has remained low and is consistently shrinking year to year. The decline is more pronounced on Zakat on Employment Income from among all other forms of Zakat. Although this phenomenon has been examined in the past, the explanation has not been comprehensive as some vital variables particularly those suitable for the uniqueness of the African setting more especially the Nigerian environment were not studied before by any party. Therefore, this study take an initiative to expands the Theory of Planned Behavior by decomposing Attitude, Subjective Norms and Perceived Behavioral Control and as well incorporates Religiosity as a moderator to provide in-depth explanation on the underlying factors influencing the behavioral intention of civil servants in the state of Kano to pay Zakat. Primary data was collected from the 700 sampled respondents using self-administered questionnaire. The Partial Least Square (PLS) algorithm and bootstrapping methods were employed an analyzed for statistically testing the hypotheses of the study. The results established the relevance of Attitude, Capability, Employer Referents and Government Support as key determinants of Zakat compliance intention. It also confirmed the postulation that Attitude towards a behavioral object is uni-dimensional. Moreover, the moderating impact of Religiosity in the TPB model has been evidently supported. By implication, the findings of this study challenged the policy makers of the state of Kano to direct efforts towards improving these determinants for stronger intention to comply and as well dared scholars of Kano state religious department lo conduct further confirmatory empirical research in the area of study. Furthermore, it highlighted the importance of Zakat as a tool for fighting poverty equitable wealth redistribution and achieving economic prosperity in Muslim Majority Societies

Business zakat compliance behavioral intention in a developing country

Purpose – This study aims to examine the factors influencing the intention to comply with business zakat in a developing country. Design/methodology/approach – A sample of 700 small and medium scale businessmen was drawn using the random sampling method. A total of 524 responses was analyzed using the partial least square structural equation modeling (PLS-SEM) technique. Findings – Results indicate attitudes toward zakat evasion, attitudes toward moral reasoning, peer influence, zakat knowledge, zakat distribution and perceived zakat board capital positively and significantly influence intention to pay zakat. Interestingly, the enforcement of zakat law was found to significantly influence intention but in a negative direction. Practical implications – Accordingly, it was recommended for policymakers to pay more attention to policy formulation to the identified factors in line with the results so that zakat collection could be increased. Originality/value – The study contributes generally to zakat compliance knowledge and specifically to zakat on business wealth in Muslim majority states in developing countries that are fighting against poverty. The PLS-SEM method and its application in the Islamic field study, especially on zakat payment has a limited discussion in previous studies, which is a unique contribution of this stud

Broadening Nigeria’s Revenue Base: Exploring Blue Economy Activities

The study explores appropriate mechanism for diversifying Nigeria’s revenue to tap from the opportunities offered by the blue economy. The study conceptually reviewed extant literature as a basis for acquiring an in depth understanding of the phenomenon with a view to offer practical recommendations on the issue. The study discovered that blue economy has the potential of augmenting government revenue if the financial and environmental issues bedeviling the development of the sector are properly addressed. Thus, the study recommends political will and strong institutions for effective running and implementation of blue economy strategies in the nation based on the existing international standards. It also suggested that, to boost revenue from blue economy, Area-based Management needs to be established

Factors associated with abnormal glomerular filtration rate among HIV-positive children at the University of Maiduguri Teaching Hospital, Maiduguri, Nigeria

Background: Renal disease is commonly encountered in patients with HIV infection. The estimated glomerular filtration rate (eGFR) provides a good assessment of the renal function and is widely used in screening populations that are at risk of renal dysfunction. We determined the prevalence of abnormal eGFR among HIV-positive children and factors associated with it.Methods: In a cross-sectional study, children aged 15 years and below were recruited through systematic random sampling from the Paediatrics Infectious Disease Clinic of the University of Maiduguri Teaching Hospital until the desired sample size of 250 was reached. Clinical and laboratory information was obtained from the patient records and used for clinical staging and immunological classification. Serum creatinine was measured using Jaffe’s reaction and eGFR calculated using the Schwartz formula. The data obtained were analysed using SPSS version 16.Results: A total of 157 (62.8%) children were on antiretroviral therapy (HAART) for periods ranging from 1 to 168 months (mean duration 66.1 ± 46.5 months). Ninety-three (37.2%) children had advanced disease representing WHO clinical stages 3 and 4, whereas 103 (41.2%) had advanced or severe immunosuppression. The mean eGFR of the study population was 102 ± 41 mL/min/1.73 m2. Fifty-two children (20.1%) had low eGFR (<2 SD below the mean eGFR for age and sex) and 6 (2.4%) had high eGFR (>2 SD above the mean eGFR for age and sex). A total of 23 (9.2%) children had moderate to severe renal impairment, defined as eGFR <60 mL/min/1.73 m2. Age, sex, socio-economic status, mode of transmission as well as history of HAART usage were not significantly associated with abnormal eGFR. However, relatively shorter duration of treatment with HAART, as well as advanced clinical or immunological stage were all significantly associated with abnormal eGFR.Conclusion: Renal dysfunction is common among children with HIV disease in Maiduguri with over a third of those affected having moderate to severe renal dysfunction. Abnormal renal function is more frequent among children with advanced clinical and immunological disease. We recommend the regular determination of eGFR and early initiation of HAART in all children with HIV disease

What influence entreprenuer to pay Islamic tax (zakat)

This study was carried out to examine the determining factors of knowledge, selfefficacy, service quality and frequency of interaction between staff of Zakat institution and Entreprenuer (Zakat payers) on Zakat on business income compliance behaviour. A survey questionnaire was administered to 700 respondents out of which 227 usable questionnaires were used for analysis purposes. The measure of the adequacy of the sample, Kaiser-MeyerOlkin (KMO) and internal consistency using Cronbach Alpha value was applied to assess the validity and reliability of the variables. For the purposes of hypothesis testing, multiple regression analysis was performed. Findings revealed that knowledge, self-efficacy and frequency of interaction influenced compliance behaviour of Zakat on business income. Based on the findings, it can be concluded that any strategy to be implemented by the authorised institutions to improve the collection of Zakat in the near future should focus on increasing Entreprenuer’s knowledge and self-confidence as well as increasing the number of interactions between staff and entreprenuer

The effect of firm specific characteristics on financial leverage of quoted diversified companies in Nigeria

Financial leverage decision by firm continues to attract interest from managers, analysts, researchers, scholars as well as policymakers because of its implications for the firm and its stakeholders. This paper investigates how the complexity of business, firms' dependence on external finance and growth opportunity affects the financial leverage decision among quoted diversified companies in Nigeria. The study took a census of six diversified firms quoted on the Nigerian capital market over the period of 10 years (2008-2017). Descriptive statistics and correlation matrix were employed with panel data analysis using Ordinary Least Square (OLS) robust model to analyse the data. The results from the study revealed that the complexity of business and growth opportunity is positive and significantly influencing the financial leverage of quoted diversified companies in Nigeria, while dependence on the external finance revealed a significantly negative effect on the financial leverage. It is recommended that the management of quoted diversified companies in Nigeria should target an optimal capital structure in line of businesses that their streams of revenue are not positively correlated. This can be achieved by taking advantage of growth opportunities in the industries where they can further diversify their businesses and enhance profit generation

THE EFFECT OF FIRM SPECIFIC CHARACTERISTICS ON FINANCIAL LEVERAGE OF QUOTED DIVERSIFIED COMPANIES IN NIGERIA

Financial leverage decision by firm continues to attract interest from managers, analysts, researchers, scholars as well as policymakers because of its implications for the firm and its stakeholders. This paper investigates how the complexity of business, firms' dependence on external finance and growth opportunity affects the financial leverage decision among quoted diversified companies in Nigeria. The study took a census of six diversified firms quoted on the Nigerian capital market over the period of 10 years (2008-2017). Descriptive statistics and correlation matrix were employed with panel data analysis using Ordinary Least Square (OLS) robust model to analyse the data. The results from the study revealed that the complexity of business and growth opportunity is positive and significantly influencing the financial leverage of quoted diversified companies in Nigeria, while dependence on the external finance revealed a significantly negative effect on the financial leverage. It is recommended that the management of quoted diversified companies in Nigeria should target an optimal capital structure in line of businesses that their streams of revenue are not positively correlated. This can be achieved by taking advantage of growth opportunities in the industries where they can further diversify their businesses and enhance profit generation

Evaluation of a quality improvement intervention to reduce anastomotic leak following right colectomy (EAGLE): pragmatic, batched stepped-wedge, cluster-randomized trial in 64 countries

Background Anastomotic leak affects 8 per cent of patients after right colectomy with a 10-fold increased risk of postoperative death. The EAGLE study aimed to develop and test whether an international, standardized quality improvement intervention could reduce anastomotic leaks. Methods The internationally intended protocol, iteratively co-developed by a multistage Delphi process, comprised an online educational module introducing risk stratification, an intraoperative checklist, and harmonized surgical techniques. Clusters (hospital teams) were randomized to one of three arms with varied sequences of intervention/data collection by a derived stepped-wedge batch design (at least 18 hospital teams per batch). Patients were blinded to the study allocation. Low- and middle-income country enrolment was encouraged. The primary outcome (assessed by intention to treat) was anastomotic leak rate, and subgroup analyses by module completion (at least 80 per cent of surgeons, high engagement; less than 50 per cent, low engagement) were preplanned. Results A total 355 hospital teams registered, with 332 from 64 countries (39.2 per cent low and middle income) included in the final analysis. The online modules were completed by half of the surgeons (2143 of 4411). The primary analysis included 3039 of the 3268 patients recruited (206 patients had no anastomosis and 23 were lost to follow-up), with anastomotic leaks arising before and after the intervention in 10.1 and 9.6 per cent respectively (adjusted OR 0.87, 95 per cent c.i. 0.59 to 1.30; P = 0.498). The proportion of surgeons completing the educational modules was an influence: the leak rate decreased from 12.2 per cent (61 of 500) before intervention to 5.1 per cent (24 of 473) after intervention in high-engagement centres (adjusted OR 0.36, 0.20 to 0.64; P < 0.001), but this was not observed in low-engagement hospitals (8.3 per cent (59 of 714) and 13.8 per cent (61 of 443) respectively; adjusted OR 2.09, 1.31 to 3.31). Conclusion Completion of globally available digital training by engaged teams can alter anastomotic leak rates. Registration number: NCT04270721 (http://www.clinicaltrials.gov)

Pancreatic surgery outcomes: multicentre prospective snapshot study in 67 countries

Background: Pancreatic surgery remains associated with high morbidity rates. Although postoperative mortality appears to have improved with specialization, the outcomes reported in the literature reflect the activity of highly specialized centres. The aim of this study was to evaluate the outcomes following pancreatic surgery worldwide.Methods: This was an international, prospective, multicentre, cross-sectional snapshot study of consecutive patients undergoing pancreatic operations worldwide in a 3-month interval in 2021. The primary outcome was postoperative mortality within 90 days of surgery. Multivariable logistic regression was used to explore relationships with Human Development Index (HDI) and other parameters.Results: A total of 4223 patients from 67 countries were analysed. A complication of any severity was detected in 68.7 percent of patients (2901 of 4223). Major complication rates (Clavien-Dindo grade at least IIIa) were 24, 18, and 27 percent, and mortality rates were 10, 5, and 5 per cent in low-to-middle-, high-, and very high-HDI countries respectively. The 90-day postoperative mortality rate was 5.4 per cent (229 of 4223) overall, but was significantly higher in the low-to-middle-HDI group (adjusted OR 2.88, 95 per cent c.i. 1.80 to 4.48). The overall failure-to-rescue rate was 21 percent; however, it was 41 per cent in low-to-middle-compared with 19 per cent in very high-HDI countries.Conclusion: Excess mortality in low-to-middle-HDI countries could be attributable to failure to rescue of patients from severe complications. The authors call for a collaborative response from international and regional associations of pancreatic surgeons to address management related to death from postoperative complications to tackle the global disparities in the outcomes of pancreatic surgery (NCT04652271; ISRCTN95140761)