Engagement in shadow economy activities double as a survival strategy against distortional government interventions resulting in unfavourable socioeconomic conditions and as an impediment to socioeconomic development in developing economies. This study provides scientific evidence of the aspects of governance which minimize the size of the shadow economies of 15 West African countries from 1996 to 2019 using panel autoregressive distributed lag model (pooled mean group estimator). Shadow economy (% of GDP) was used as the dependent variable while control of corruption; government effectiveness; voice and accountability; regulatory quality, rule of law and political stability were the used as measures of governance. The result revealed significant long run effect of all the measures of governance (except government effectiveness) on the growth of shadow economy in West Africa. However, only control of corruption and rule of law were found to have significant negative effect on the size of shadow economy in West Africa. The study concluded that sincere and non-selective anti-corruption mechanism, strict adherence to the rule of law and reduction of bureaucracy are important for contraction of shadow economy.

Agroecology is a new area of knowledge and emerging body of experience linking in a transdisciplinary manner, experiments, research, and action-oriented innovations targeting enhanced food systems’ resilience, environmental and socio-economic sustainability at the farm, organizational and institutional levels. Authors view is that applying ecological principles and social values to agricultural production and consumption has to have a market recognition. This paper investigates in which conditions agroecology can also offer new business models that are more inclusive, diverse, and profitable for farmers and other food system actors especially those small farmers actioning in a regional context and willing to cooperate to co-create new business models. These business models involve the adoption of innovations such as integrated management, organic fertilizers, participatory guarantee systems, and collective marketing in a regional value chain perspective. The paper investigates as well some pathways to agroecology developed in IH Bio Danubius, a regional cluster already engaged in organic agricultural practices and willing to further embrace new agroecological principles. One important pathway, in wich our research is conducted are conditions under which private (voluntary) standards based on indicators can meet market requirement through a viable business model.

The study explores ECOWAS quest for regime survival in the aftermath of the collapse of the democratic government in the Republic of Niger, being the fifth country in the row in West Africa within three (3) years. It sought to unveil the latent reasons behind ECOWAS stand, interrogate whether it was acting as a proxy and identify the linkages between the destruction of Nord-Stream Gas Pipeline phase 1 and 2, the renewed interest in Trans-Sahara Gas Pipeline (TSGP) and ECOWAS pursuit of regime survival. The analysis approached the study through an exploratory and diagnostic method, which explored historical and time-series events in the analysis. The procedure revealed that wherever democratic regimes failed to add value to the lives of citizens through democratic accountability, the people will embark on protest actions out of relative deprivation that confront them. Military coup d’etat is an extreme form of protest at the level of supplantment as witnessed in Niger. It further disclosed that ECOWAS quest for regime survival is unconnected with TSGP project meant to convey gas from Nigeria through Niger Republic via Algeria to western Europe through Italy. The declaration by the coupists that Niger will not honour its own part of the contract any longer would result in extreme dependence of Western Europe on Russia for gas. The logical alternative is to get ECOWAS to embark on regime restoration in order to honour the pipeline contract and possibly free Europe from the stranglehold of Russia. The analysis concluded that Russian -Ukraine kind of war looms in Niger, which is capable of engulfing Nigeria and the sub-region.

Carbon accounting in the circular economy became a priority for the professional organisations because climate changes are an important issue on international level and carbon emissions are increasing across the globe. Research on carbon accounting is a new area, but public or private entities must quantify their greenhouse gas emissions in order to reduce operational costs, and to improve operational efficiency. Carbon accounting and professional organisations can provide leadership and explain what needs to change within organisations in order to achieve carbon emission reductions at the pace and scale that is required. IASB (International Accounting Standards Board) is actively seeking to embed carbon accounting into current accounting practice and to develop standards for reporting on carbon emissions. Professional accountants will play a central role in helping managers to integrate climate and other environmental and social value into traditional reporting. The governments and professional organisations are working together in preparing for and delivering carbon reduction and net zero targets. The European Union has already set targets to reduse greenhouse gas emissions by 2050.

Lately in Romania it has been noted that there is a concernn for establishing ethical rules of the accounting profession to ensure professionalism, confidentiality and objectivity in performing the management work. The accounting theories underlying the management personel settlements assists the public entity tomeet its objectives through a systematic and methodical approach that evaluates and improves the effectiveness of the management system based on risk management, control and management processes.

The attainment of Sustainable Development Goals hinges on the alignment of SDGs policies. This systematic literature review delves into the intricate relationship between policy inconsistency and sustainable development goals in Africa. Through this study, we unveil the challenges, implications, and the potential pathways that emerge at the intersection of policies and the quest for sustainable development in Africa. Our investigation takes a close look at the diverse dimensions of policy coherence, encompassing economic, social, and environmental considerations, and how these dimensions impact the progress of SDGs. Employing a systematic review approach, we meticulously filtered through 1745 results from databases, selecting 353 articles for a comprehensive analysis. Our findings underscore the significant role that policy inconsistency plays in impeding the attainment of SDGs in Africa. We propose an approach anchored on the alignment of SDGs policies and each goal of SDGS for the attainment of the 2030 SDGs agenda in Africa.

The study aimed to assess the extent to which work satisfaction and organisational commitment influence employee turnover, both individually and concurrently. The assessment was conducted quantitatively through the utilisation of an online survey approach to gather data from a sample of 249 respondents who were randomly chosen from the organisation operating in the specialty chemical business. The study discovered a detrimental absence of connection between employees and supervisors, which contributes to a climate of job unhappiness among the participants. Compared to other characteristics that have an influence, a lack of strong dedication to the organisation (known as affective commitment) resulted in an increased inclination to resign from the company. The study's findings suggest that an increase in job satisfaction and organisational commitment leads to a decrease in turnover intention. The supervisor's influence and emotional dedication to the organisation are recognised as being more substantial than other aspects. Consequently, research has shown that contentment with a colleague, manager, and client (in descending order) has a beneficial impact on affective commitment. Consequently, heightened levels of work satisfaction and organisational commitment results in a reduction in turnover intention. The study shows that employees' overall happiness with their supervisors, colleagues, and customers is associated with a decrease in their intention to leave the company, indicating a higher likelihood of retention.

This research studied the link between capital structure and financial performance of Nigerian manufacturers. It evaluated the nexus between total debt and financial performance of listed manufacturing companies in Nigeria, the nexus between equity and financial performance of listed manufacturing firms in Nigeria.Stock Exchange.The study used ex-post-facto data to investigate variable relationships. Nigerian manufacturing firms were studied. The data was taken from the company's (2005-2020). Both descriptive and inferential statistics, such as Pearson correlation and panel regression, were used to examine the data.Return on equity, equity capital has a substantial influence on the performance of Nigerian manufacturing companies. 6.34 and 0.26 Total debt assessed by asset debt-to-equity ratio has no influence on stock market performance (p>0.6580). Sand return on equity has a positive significant influence on financial performance of Nigerian manufacturing firms by 6.331 (p=0.0000.05) and 0.117 (p=0.0070.05); long-term debt also has a positive significant effect.The study found that equity capital, total debt, and long-term debt have the potential to positively and significantly influence the financial performance of manufacturing firms in Nigeria, whereas short term debt has the potential to positively and insignificantly influence financial performance. Total asset has the potential to positively and significantly influence financial performance.

In their article called The New Economy Drivers and Disrupters Report. Tracking the Forces Threatening the World’s Hottest Economies published in Bloomberg Businessweek in October 29, 2019, authors Tom Orlik, Scott Johnson and Alex Tanzi say that “twenty years ago, China’s economy was a tenth the size of the United States. In 2019, it is two-thirds as big. In 2039, on the current trajectory, it will be more than 10% bigger. India will have leapfrogged Japan and Germany to claim the No. 3 spot in the global rankings. Vietnam will be closing in on the top 20. Disruptive forces are sweeping the global economy. Populist regimes are throwing out the policy rulebook. Protectionism is deadening the trade flows that drove China’s rise. Automation and the digital economy are boosting productivity for some, eroding old sources of advantage for others. The threat of climate change looms. The path to prosperity followed by such success stories as Korea and Japan is increasingly hard to follow. From Beijing to Brasilia, getting the right mix of smart investment, skilled workforce, innovation capacity and effective governance in place is already tough to do. Combating disruptive forces – which, from protectionism to climate change, threaten an outsize impact on low- and middle-income economies – adds to the challenge.” The same Report says that “the origins of many of the changes sweeping the global economy can be traced to two sources: trade and technology. .....

Abstract The study examined the impact of tax revenue on economic growth of Nigeria proxied as gross domestic product (GDP) from 2000-2017). The study employed Exploratory and ex-post facto designs and secondary data sourced from Federal Inland Revenue Services (FIRS), UNCTAD, FDI/MNE database, World Bank Report, United Nations Development Programme (UNDP) reports, CBN statistical bulletin were used. Ordinary Least Squares (OLS) regression technique was adopted to test the hypotheses of the study. The result reveals that tax revenue has significant impact on GDP in Nigeria with R-squared showing that about 87% variations in GDP can be attributed to tax revenue, while the remaining 23% variations in GDP are caused by other factors not included in this model. This is further emphasized by the T-statistic p-value of 0.001 which shows that the regression result is statistically significant because it is less than 5%, level of significance adopted for this study. The result from regression analysis also revealed that there is positive relationship between foreign direct investment and Gross Domestic Product, with a p- value of + 0.000, + 0.001 < 0.05% significance level. The study concluded that tax revenue has a significant impact on GDP in Nigeria. Also there is a positive relationship between FDI and economic growth in Nigeria; therefore the more FDI increases the more economic growth. The study recommended that functional tax structures that would ensure that tax is collected from all taxable individuals, group of individuals and corporate bodies and remitted accordingly to the government without diversion should be instituted to widen the revenue base of the country. Government should liberalize the Nigerian economy the more by removing all barriers to trade such as arbitrary tariffs, import and export duties and other levies to encourage foreign investors.