Zenith University College

This paper explores a proposed model for the standardization of Value-Added Tax (VAT) in Nigeria, aiming to enhance both collection efficiency and compliance. VAT is a significant revenue source for Nigeria; however, inefficiencies in its collection and compliance present challenges to economic development. The study addresses these issues by proposing a comprehensive model that integrates global best practices with local context. The proposed model includes the uniform application of VAT rates across sectors, standardized invoicing and documentation procedures, and the adoption of advanced technological solutions for VAT monitoring and reporting. By standardizing VAT procedures and leveraging technology, the model seeks to reduce discrepancies and errors, streamline compliance, and enhance transparency. The methodology involves a thorough review of existing literature, comparative analysis of VAT systems in other countries, and case studies of past VAT standardization attempts in Nigeria. The study uses qualitative and quantitative data to evaluate the effectiveness of the proposed model and its potential impact on VAT collection and compliance. The findings indicate that implementing the model could significantly improve VAT collection efficiency and compliance rates, contributing to a more robust and transparent tax system. The paper concludes with recommendations for policymakers on adopting and refining the proposed model, along with suggestions for further research to address ongoing challenges in VAT administration. Keywords: Model, VAT, Standardization, Nigeria, Enhancing Collection, Compliance.

Nigeria's entrepreneurial ecosystem has witnessed significant growth in recent years, particularly in sectors such as technology, fintech, and agribusiness. However, many startups struggle with accessing the necessary financial advisory services that could guide them toward sustainable growth and long-term success. This paper proposes a model for standardized financial advisory services tailored to Nigerian startups, aiming to address this critical gap in the market. The proposed model integrates key financial advisory components, including budgeting, accounting, tax planning, and financial forecasting, and adapts them to the unique needs of startups at different growth stages. By offering tailored, accessible, and affordable financial services, the model aims to improve the financial literacy and decision-making capacities of entrepreneurs, thereby fostering entrepreneurial resilience. Drawing insights from successful international models, this paper explores the challenges of implementing such services in Nigeria, including regulatory barriers, limited access to expertise, and cultural resistance to standardized financial frameworks. Additionally, the paper outlines the potential economic benefits of adopting standardized advisory services, including increased startup survival rates, enhanced access to funding, and long-term contributions to job creation and economic growth. Ultimately, this model emphasizes the need for collaboration between key stakeholders—government, private sector, and educational institutions—to create a supportive financial advisory ecosystem. By fostering an environment where Nigerian startups have the tools and guidance needed to thrive, this model can significantly contribute to national economic development and entrepreneurial growth. Keywords: Model, Standardized, Financial Advisory, Services, Nigerian Startups, Fostering Entrepreneurial, Growth.

Financial inclusion is seen as one of the major tools that can be used to oust poverty. Given this, several studies have been done to find out the kind of individuals who are likely to have indicators of financial inclusion such as ownership of savings accounts among others. However, it has been observed that certain individuals tend to have multiple savings accounts in which very little is known in the literature about the features of such individuals and why. This study therefore purposively sampled 200 adult respondents in the Kumasi Metropolis of Ghana with at least one account in any formal institution, in order to investigate the determinants of more than one or multiple personal financial accounts holding. The study employed the binary logit model as the empirical estimation technique. The study therefore found that, most respondents chose enjoyment of several benefits as the most important reason they own more than one personal account. From the regression estimates, the study revealed males, those aged 31-40 years, the employed, married, respondents with junior high school (J.H.S), senior high school (S.H.S) and tertiary levels of education to be more likely to own more than one personal account. The findings therefore fill a major gap in the financial inclusion literature and hence further reinforce the essence of socio-economic factors such as gender, age, education, employment, religion and marital status in the financial inclusion drive.  Â

In sum, this chapter seeks to analyse critically a spectrum of legal interventions, which the Community has taken, proactively or reactively, either to curtail the organismal growth of terrorism or conflicts. In doing so, care is taken to streamline the discourse within the ambits of community law. But bearing in mind that the challenges, which the legal interventions are meant to mute, are laced with non-legal dynamics, it will make for easier appreciation if background facts about the terrorists, militants and the crisis are outlined before the dissection of the legal issues. The discourse will be limited to two contemporary or vexed issues, namely terrorism and conflicts in West Africa.

The proliferation of Information and Communication Technologies (ICT) coupled with sophisticated network protocols have unveiled new avenues for enterprises and organizations and the hospitality industries cannot be left out. Technology-based systems stand in a pivotal position to offer better service to the populace. Hospitality industries such as hotels can take advantage of the pervasiveness of ICT vis-à-vis technology-based systems to advance some of their operations. This paper seeks to assess the use of Information and Communication Technologies (ICT) in a front office operation of chain hotels in Ghana. The paper determines the extent of the use of information technology in a front office operation of chain hotels in Ghana. The paper continues to assess the effect of the use of information technology in the front office operation of chain hotels in Ghana, thus if the use of ICT has any effect on chain hotels’ front office operations. The paper further makes recommendations to chain hotel operators and the Ghana Tourist Authority (GTA) and policy makers on the use of information and communications technology in front office operation in chain hotels. Three chain hotels in Ghana were assessed.

<div class="htmlview paragraph">A carburetor adapted to exploit the control of exhaust emissions through consistency of metering and mixture quality, particularly in conjunction with a dual bore inlet manifold, is discussed against the background problems faced by the European motor industry.</div> <div class="htmlview paragraph">The development and incidental research data which determined the design are followed by a description of production and quality assurance techniques, with special reference to the evolution of automatic flow testing apparatus.</div>