The goal of this paper is to provide sound rationale for increase ethical financial training and overview in the financial services industry by explaining the current ethical status of the financial services industry and cite examples of financial malpractices, unethical financial practices, financial corruption and other practices that reflect poor financial choices by corporations and financial services personnel ranging from banks, mortgage lenders, to financial agents. There are several objectives underpinning this research. These include: (1) describing the state of financial ethics in Corporate America and across the globe, (2) identifying several financial scandals and/or practices as examples that highlight the lack of ethics in the financial services industry, (3) identifying and describing current efforts to ensure financial ethics ranging from private and governmental administrative agency policies and rules to efforts by other institutions including business colleges to teach ethics, (4) communicating the effectiveness of existing measures designed to ensure financial ethics and evaluating these measures on the basis of success and failure, and (5) making recommendations in the forms of programs, practices, or initiatives to increase financial ethics across the board.

Corporate governance is mechanism use to improve firm performance and value because it reduces the level of expropriation of the company’s assets by the management and it also improves the level of expected cash flows that can be distributed to shareholders in form of dividends. The study examines how corporate governance has affected corporate performance under pre and post adoption of IFRS. The findings show that corporate governance is more effective in explaining and predicting corporate performance of listed deposit money banks in Nigeria after the adoption of IFRS better than before the adoption. In view of this, the study recommends that there is need to encourage application of IFRS principles by banks and other institutions to enhance corporate performance of deposit money banks in Nigeria.

This work sets the objective of analyzing the impact that taxation can have on economic growth and poverty in Morocco. This analysis is conducted through a computable general equilibrium model where the macro-micro link is established. The splitting of the household agent into a quintile makes the model a powerful instrument for analyzing the effects of these policies on the behavior of the different classes of households.

This study focused on examining the effect of motivation on employee engagement in Nigerian Civil Service. The proxies for the motivation were intrinsic motivation and extrinsic motivation. The population of the study was made up of all the civil servants in the six states that make up the South-South zone of the country. Primary data were collected by the administration of copies of questionnaire to a sample size of 600 respondents who were selected using convenience sampling. Five hundred and eleven (511) copies of the questionnaire were completed and returned to the researchers. The data obtained were analysed using descriptive statistics and simple linear regression. Results show that there is significant relationship between intrinsic motivation, extrinsic motivation and employee engagement. Based on the results, it is concluded that there is significant relationship between motivation and employee engagement in Nigerian Civil Service. Consequently, it is recommended, among other things, that government should look into ways of better motivating their employees.

This study aims to analyze the differences before and after the formation of waste banks in students, while the long-term goal is reporting and business strategy of Waste Bank at school (including a simple model of financial statement). The method used in this study is method of comparison with different test. The assessment of student performance between before and after the established of waste bank there is significant difference in the assessment of student performance at elementary school.

This paper assesses the comparative study of the role of tax audit and tax investigations in developed and developing countries (emphasis on Nigeria and United Kingdom). The two research questions that guided the research include; to what extent does effective tax audit and investigation curb incidents of tax evasion in developed countries?; to what extent does effective tax audit and investigation in developed countries enhance their tax revenue generation?. For developing countries, Nigeria as a case study, the methodology employed for data collection is only primary source, which involved the use of questionnaires, in which 48 questionnaire were administered to the members of staff Port Harcourt branch of Federal Inland Revenue Services (FIRS) and all the questionnaire were returned. Conversely, for developed countries, a critical look was given to published journals and some published information on databases that have confirmed that tax evasion occurs less often in UK owing to effective tax audit and investigation. Such journals have equally confirmed that one of the reasons for increase in revenue derivable from tax is as a result of effective tax audit and investigation as well as reliable tax laws. A Simple random sampling technique was adopted in distributing 48 copies of questionnaire, which were returned. Presentation and analysis of primary and secondary data collected with questionnaire were done using table, charts and simple percentages. It was established that effective and efficient tax and investigation has not been optimally put in place in developing countries hence the rampant incidents of tax evasion and low revenue generated through tax administration systems in such countries. On the other hand, in developed countries such as UK, tax audit and investigation is effective and efficient and for that reason, higher revenue is generated and less incidents of tax evasion. The study therefore concludes that for increased revenue generation and prevention of tax evasion, reliable, efficient and effective tax audit and investigation should be put in place in both developing and developed economies. It is the recommendation of the study that developing countries urgently embrace functional audit and investigation exercises to increase their revenue base through taxation and prevent uncontrollable loss of revenue through tax evasion while developed countries should maintain and strengthen their tax audit and investigation activities for a sustained optimal performance.

The study aimed to examine value chain of sesame varieties in some areas of Bangladesh. The specific objectives were i) to estimate the cost and return of Binatil-1and Binatil-2, ii) To identify the value chain of Binatil-1 and Binatil-2 iii) To determine the constraints of Binatil-1 and Binatil-2 cultivation; and iv) to suggest recommendations for policy guidelines. Both primary and secondary data were used for this study. Descriptive statistics analysis using average, percentage, ratio, etc. and value chain analysis were done in this study. The average cost of production of Binatil is BDT. 30341.08 per hectare and yield is 1.23 t ha-1; which indicates to a production cost of BDT 24.81/kg. The average human labour cost was BDT 19803.83 per hectare; fertilizer cost was BDT. 3990.84 and land preparation cost was BDT 3164.84 per hectare. The cost of human labour, fertilizer and land preparation are the major cost items of Binatil production. The average price for Binatil 1& Binatil 2 was BDT 38 and net return was BDT 16306.42. In case of Binatil-1, producer share was 65 percent for value chain-I and 55 percent for value chain-II and it was 63 and 56 percent respectively for Binatil-2.