Author(s) :

CAJETHANU UCHECHUKWU ANUMKUA.

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Abstract :

The purpose of this study is to examine personal variables of users and public libraries utilization in the South East geopolitical Zone of Nigeria. The survey research design method was used to conduct the study. Questionnaire in rating scale and direct observation were used as instrument for data collection. The population of the study consists of one hundred and twenty six thousand and five hundred and seventy seven (126,577) users of public libraries with a sample size of four hundred (400) users of the public libraries in the South East geopolitical Zone of Nigeria. Data were analyzed using SPSS 19.0 statistical software. The significant level was set at 0.05. The data were organized based on the research questions and hypothesis illustrated with tables and based on the results decisions were taken. Correlation Analysis (Spearman-Rank) was applied to test for the significant relationship on the study while descriptive statistics answered the research questions. Findings revealed that age bracket and educational qualifications have significant relationship while gender has no significant relationship on public libraries utilization in the South East geopolitical zone of Nigeria. The study recommends that both young and old should be encouraged and sensitized on the use of public library resources for individual and national development.

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0

Author(s) :

Akif Musayev, Mirvari.

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In contrast to the classical approaches of the standard model of tax evasion based on game theory, our manuscript has considered the detection of tax evasion as one of the main function of tax administration and has proposed a model for assessing the probability of tax evasion. This investigation has been carried out on the basis of research methods such as scientific abstraction and systematic analysis, expert evaluation, logical generalization, statistical analysis. The level of tax administration, as well as the probability of detection of tax evasion in the Republic of Azerbaijan has been assessed with the proposed model and depend on the results, recommendations have been consulted for improving appropriate tax system. Proposed model drives practical significance as a providing effective activity of tax institutions by defining the level of tax administration, as well as, as an impacting remarkably the revenue of state budget by determining the probability of tax evasion's detection.

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4

Author(s) :

MOMODOU MUSTAPHA FANNEH.

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This paper examines how foreign direct investment (FDI) and trade agreements interact to affect bilateral trade in manufacturing industry. Trade agreements and FDI have been increasing throughout the world. Most of the studies focus on whether trade agreements are trade creating or diverting. The fact that trade agreements interact with other factors such as FDI, outsourcing, etc to affect trade get little attention. This paper addresses this issue using ECOWAS, NAFTA, EU, ASEAN, and the rest of the world (ROW) from 1996-2004 for 28 manufacturing industries and uses fixed effects and random effects estimation methods in a gravity model framework. Exporter and importer GDP are significant and positively related with bilateral trade, international distance between exporter and importer country negatively and significantly affect bilateral trade, speaking the same language and sharing the same border significantly increases bilateral trade. Foreign direct investment inflows drive trade among NAFTA, EU, ASEAN, ECOWAS and the ROW countries. Interaction terms are used to isolate the combined effects of FDI and trade agreements on bilateral trade. The intracbloc interaction with FDI generally diverts trade in almost all the regions significantly.

No. of Downloads :

12