Tag Archives: Re-Engineering

Re -Engineering Vat Administration in Nigeria for Economic Development (Published)

The study examined the possibility of “Re-engineering VAT Administration in Nigeria for Economic Development (1994-2014)”. The study used  across sectional survey design involving the survey of existing data (secondary sources). The research instruments used in collection of data for this study were mainly secondary data from the FIRS Website, CBN & NBS Annual Statistical Bulletins. This study used the econometric technique of Ordinary Least Square (OLS) in form of Multiple Linear Regressions. The regression model was estimated through the use of Statistical Package for Social Sciences (SPSS). The study found that VAT is of immense benefit to government. Through taxation, government ensures that resources are channeled towards important projects in the society. However, VAT is being mismanaged in Nigeria as the study has conclusively revealed that: There is no significant relationship between value added tax and revenue growth in Nigeria, there is significant relationship between value added tax and the consumption pattern in Nigeria and there is no significant relationship between value –added tax and the economic development in Nigeria from 1994-2014. Therefore, the study recommends that: Efforts should be made by the government to fight corruption and if possible, introduce capital punishment depending on the degree of mismanagement of public funds or  embezzlement of public funds to deter those who steal VAT funds. Also value added tax (VAT) Act should be amended further to impose VAT based on destination principle. This will enable VAT to be imposed on imported services rendered by a non-resident company outside Nigeria.

Keywords: Administration, Economic Development, Government Revenue, Re-Engineering, Value Added Tax, consumption patterns

Current Challenges and the Needed Competences in the Management of University Education in Nigeria (Published)

The position of universities in the development of any nation cannot be overemphasized. Explanation lies on the fact that the bulk of specialized human resource need of the private and public sectors are usually turned out by the universities, colleges and polytechnics. Consequently, what is happening in the universities in Nigeria should be a major concern for stakeholders. The universities must be competent in the production of highly knowledgeable, skillful and morally sound individuals that can propel the nation’s economy into development especially in the face of the global trend. This expectation can only be achieved through quality teaching-learning, and research. The challenges faced by universities are enormous and if not adequately addressed, some may turn to outright crises. This paper has identified six areas of challenges facing university education in Nigeria. Again, four management competency variables were examined and advocated as imperative to address these challenges. The study recommends that government and university management should reaffirm their commitment to university education in Nigeria through meaningful policies aimed at refocusing, re-engineering and re-dynamizing university education in the country.

Keywords: Certificate Racketeering, Deregulation of Education, Re-Dynamizing, Re-Engineering, Refocusing

The Contributory Effects of Sociocultural Factors on E-Government Adoption among Nigerians (Published)

E-government is the use of internet technology to exchange information, transact businesses and provide services for the citizens and other arms of government. Specifically, it involves the use of information and communication technologies (ICTs) by the government to serve its populace in a manner that accountability, openness, and mutual interaction are ensured and sustained. Impliedly, the policy is intended to involve the populace and the government in a relationship that guarantees the recognition and importance of citizens as well as their inputs in policy formulation and implementation.

Keywords: E-government, ICT, Internet Technology, Nigeria, Re-Engineering


The importance of culture need not be over emphasized in the life of a community, as it is a sign of their identity. Cultural practices reflect the fundamental values of the community which are geared towards protecting members of the community. These practices are good where they fulfil these functions. But sometimes traditional cultural practices are harmful, with negative consequences, violating human rights. This work asserts that cultural belief is one of the major reasons why human rights are violated. The world is not stagnant, but continues to evolve. With new discoveries and philosophies, world’s systems change and the world adjusts to the demands of the changing times. Cultures and traditions are no exceptions. Cultural rites are human rights, insofar as they relate to and affect human beings. The aim of this work is to identify some of these harmful traditional cultural practices that violate human rights and suggest ways in which they can be re-engineered to bring cultural practices in consonance with the human rights system, within the traditional setting

Keywords: Culture, Human Rights, Re-Engineering, sub-Saharan Africa