An Evaluation of Occupational Safety and Health Management in the Apparel Industries of Bangladesh (Published)
Occupational Safety and Health (S&H) is one of the most critical functions of the Apparel Industries of Bangladesh. This study had endeavored to evaluate the existing condition of S&H practices in Apparel Industries of Bangladesh by reviewing the opinion of 120 workers of 12 Apparel Industries located in Chattogram, Bangladesh. The primary data was collected through a close-end questionnaire survey. It was found in the study that the sample apparel factories are very successful in installing a sufficient number of fire safety equipment and making the first aid box available. However, the results also show the high regularly of S & H training. Hence, the factories were found weak in maintaining fire safety equipment regularly and there is a lack of adequate fire exit as well. The study suggested some specific policy recommendations to overcome the limitations. Bangladeshi apparel factories are improving the condition of S&H. Hence, a research paper like this can encourage an intensive discussion on the necessity of improving the S&H practices in this economically significant sector.
This paper started by encouraging participants to pour creative ideas in writing and publishing, acquiring ISBN/ISSN for easy access and depositing same for posterity. It goes on to examine the developmental stages of ISBN/ISSN and legal deposit. It discusses the benefits of ISBN/ISSN and legal deposit to librarians and those in the publishing business, it evaluates the level of compliance and concludes that, though many publishers do comply there is still a lot to be done by the National Library and the publishers. It recommends that National Library should organise more seminars and workshops to educate publishers and sensitise them on the importance of ISBN/ISSN and legal deposit, that legal deposit nothing should be tied to the issuance of ISBN/ISSN, to enforce compliance.
Teaching Materials: Role Play Simulation on Brazilian Government and Non-Market Forces Negotiation (Published)
This paper presents new teaching materials designed to: (a) provide teachers with educational tools and new insights about how to address insights on market and non-market forces’ strategies integration; negotiation with government; corporate compliance; mutual gains perspective; decision making process; ethics; uncertainties management; confrontations; relationship and credibility building; communication; strategic thinking. (b) enhance students’ skills on complex negotiations and consensus building; and (c) provoke debates in classroom regarding to changes in the Brazilian non-market forces, in particular the influence of government, on companies’ corporate strategies. a teaching material for professionals intending to study and explore the many variables present when negotiating with government. One key lesson to be absorbed by the participants is how to apply negotiations principles and methodologies. A full set of instructions to practitioners and to facilitators complete the present work.
Knowledge and Compliance of Parents with Planned Meal as an Influence on Pupils Performance in Early Childhood Development Centre, Ado- Ekiti (Published)
The study examined the knowledge and compliance of parents with planned meal as an indicator of pupils’ performance. It investigated knowledge of parents on planned meal and compliance of parents on the planned meal. The study is a descriptive research that employed a case study design. The research instrument was titled Knowledge and Compliance with Planned Meal (KCPM). The face and content validity was ascertained by Nutritionist and Tests and Measurement experts. A reliability coefficient of 0.85 was obtained using split half method. The population for the study comprised of all parents of children attending Early Childhood Development Education Centre, Ado Ekiti. The sample comprised all the parents of pupils attending the primary school. One hypothesis was generated and tested using Pearson, Product Moment analysis at 0.05 level of significance. The result showed that parents demonstrated a good knowledge of quality diet of which majority of parents always complies with. It also revealed that quality diet had positive impacts on the performance of the milestone task by the child as all the children can perform expected milestone task appropriate for their age. It was recommended that Policies should be put in place that encourage or as appropriate mandate that all governments owned primary schools to have planned menu table for the pupils. Also, Varieties of home based nutritious and affordable meal should be included in the menu time table.
The Effect of Tax System Simplicity on Tax Compliance Among the Rental Income Earners in Kenya. A Case of Eldoret Central Business District (Published)
The purpose of this study was to determine the effect of tax system simplicity on tax compliance among rental income earners in Eldoret town. The study sought to find out whether the simplicity of the tax system has an effect on the compliance of the rental income earners of Eldoret Central Business District. The study adopted an explanatory design. The target population of this study comprisedrental income earners within Eldoret Central Business District. The target population was 332 of which a sample of 181 waschosen using simple random sampling method. A five scale likert scale questionnaire was designed and distributed to the respondents. The validity and reliability was established through a pilot test. Data analysis was done using both descriptive and inferential statistics by the help of the statistical package for social sciences.Hypotheses were tested at 0.05, level of significance (95% confidence level) from the Chi-Square values. From the study findings it was established that the level of income of the rental income earners influenced their level of tax compliance. The study recommended that the government needs to improve on the taxation system and ensure that the tax payers can easily understand it. The findings of this study are expected to be of great assistance to the revenue collection agents, who might use the recommendations to augment the collection of tax from the rental income earners. The government will also be able to generate more revenue from rental income tax which might boost their operations
The Influencing Factors of Procurement Regulatory Compliance by Tanzanian Local Government Authorities: Case of Arusha Region (Published)
The overarching objective of this study was to determine the Individual Factors Influencing Procurement Regulatory Compliance by Tanzanian Local Government Authorities. A descriptive survey research design was employed where 4 (four) Local Government Authorities in Arusha Region (Arusha City Council, Arusha District Council, Meru District Council and Monduli District Council) were studied. Guided research questions based variables; Personal Qualification, Staff awareness of Procurement Rules and Regulation, Staff Training on Procurement Procedures and Employees Workload were studied. Related literature to this research was studied based on the aforementioned variables. Reliability of research instruments was tested using test-retest and validated by experts in academic research. Purposive sampling was used to select the appropriate sample size of 185 respondents from a population of 200 respondents. Descriptive (mean) and inferential t-test statistics were used to analyse the data. Results showed that personal qualification, staff awareness of procurement rules and regulation, staff training and employees’ workload influences the compliances of procurement regulatory by Local Government Authorities. Individual factors influence the compliance of public procurement regulations in the LGAs by 83%. To enhance compliance to public procurement regulations, adequate training on procurement laws and regulations have to be provided to procurement staff, tender board members and accounting officers so as to ensure that service is rendered objectively and with accountability.
Compliance of Basic Standard of Home-Stay in Nepal (Published)
The concept of tourism is explained in Sanskrit literature also which denotes the meaning of tourism as: going out from house for pleasure and knowledge, going out of the country for economic gain and going out to places for religious purposes. Home-stay is the newly emerged concept of tourism which promotes the rural tourism. Home-stay is one source of income for rural people. The main objective of this paper is to analyse the compliance of basic standard of home-stay in Nepal. The study was conducted in Ghale-Gaun of Lamjung district, Amaltari of Nawalparasi district and Pathra of Tanahu district of Nepal. Purposively sampling technique was used to select the households. Total 102 home-stay entities were selected from the three districts. The study found good compliance of basic standards of home-stay in Nepal. Nawalparasi district has adopted all criteria of compliance than other two districts. The study calculated the total value and found the total compliance of standard of home-stay as prescribed by the Nepal government. The data shows that 86%, 100% and 89% home-stay of Lamjung, Nawalparasi and Tanahu districts respectively adopted the standard of home-stay prescribed by the Government of Nepal. There was need of commitment from home-stay operators as well as monitoring from the concerned authority to ensure the quality service of home-stay.
The issues of tax has not been an easy one right from the time immemorial ,tax is very central to the growth of any countries economy in order to ease and facilitate tax collection a number of strategies charges were brought to force with the aim of improving the issue of tax compliance in the country. These strategies for tax legislation were meant to enforce voluntary compliance within the ambit of the law ,simply because these strategies charges was what helped some of the western and Asian countries such as Australia ,United States of America ,United Kingdom , China to achieved a high level of tax compliance level .For instance China has achieved 90 -95 %tax compliance tax compliance level among other examples while the highest in sub Saharan Africa is 72% which is south Africa and others included Kenya 54%, Uganda 56% and Nigeria still below 45%. The sub Saharan African countries come up with tax strategies charges that will ensure maximum compliance. It’s against this background that this paper examines the current charges in tax legislation and strategies for optimal compliance by way of utilizing secondary sources the paper observes that the phenomenon of tax legislation and optimal compliance by the citizens is very central and important to the country’s economy .The paper recommends that in exchange with the compliance of payment of the tax ,social amenities has to be provided to the citizens affordably ,such as electricity ,water supply ,health care services among others
TAX RATE AND TAX COMPLIANCE IN AFRICA (Published)
The paper examines the correlation as well as the effect of tax rate on tax compliance in Africa using cross-country data. The study used all the African countries as population, upon which sample were selected using multi-stage approach. Data was analyzed using SPSS version 19.The findings showed that there is significant negative correlation between tax rate and tax compliance and tax rate has a negative effect on tax compliance. Thus, it is recommended that since average tax rate is 29.1985% in Africa, countries with tax rates above average that are experiencing noncompliance should reduce their tax rate to the mean tax rate in Africa. It is further recommended that future researchers on the subject should consider the increase in the sample size and observation years as data becomes available so as to increase the robustness of findings.