This study evaluates the influences of various Tax revenues and duty elements on public expenditure in Nigeria over the period of 1994 to 2016. The study employs the stationarity test, the Co-integration, Error Correction estimate and the Granger Causality test. Due to the relatively short period considered by the study, it employs the Auto regressive Distributive Lag model. The lag length selection criteria showed the sufficiency of the first lag for the employed model since revenues of previous period may be expended in future periods. It is discovered in the long run that Petroleum Profit Tax, Company Income Tax and Value Added Tax revenue sources contribute significantly to the expenditure pattern of the government. Unidirectional causal relationship abound and spilled from Petroleum profit Tax and Company Income tax to Government Expenditure while bidirectional causal relationship is seen between Personal Income Tax and Government Expenditure and Valued Added Tax and Government Expenditure. It was also observed that the trend of government expenditure is largely independent of Capital Gains Tax and Custom and Excise duties. This is linked to insufficient funds accruing to the identified tax revenue and duties sources. Freidman’s Tax leading hypothesis is imminently represented as Petroleum Profit Tax and Company Income Tax are seen to be leading and determining the expenditure pattern of the public sector. Although, the above shows the dependence of government expenditure largely on the natural resource of the nation (crude oil) and the corporate firms. It is therefore recommended that (i) the public sector should ensure a fluid budgetary process to ensure easier transition and benefit from revenues via government expenditures and (ii) the custom and excise duties should be reformed to ensure proper remittances and adequate collection plans.

Trisigma Inti Solusi, PT is a company engaged in Landscape Engineering & Architectural Product. Where the company is committed to continuously provide technical goods that provide solutions to the needs associated with the design and construction, in particular modern recharge wells (sigmatank) with the concept of "Green Building Solution". More than 100 Project that has been handled by Trisigma Inti Solusi, PT since its establishment in 1995, with more than 15 years. Over a period of 5 years (2014 to 2018) sales of modern recharge wells (sigmatank) fluctuated or up and down, in the last 2 years (2017-2018) has decreased. Besides, the increasing number of competitors or new players are popping up, as well as a decrease in prices in accordance with market and product quality. Researchers conducted a survey to the respondent or client ever transaction or purchase of modern recharge wells (sigmatank), with the aim of increasing sales as targeted by the management company. Thus, it will be able to improve product quality, appropriate price reduction amount of the purchase, sale given as expected. The aim of the research is influencing purchasing decisions with quality products, pricing and promotions on purchasing decisions that impact customer satisfaction. Total population owned 450 and 180 samples with the SEM technique recommended the case Between 100 - 200. The analytical methods used are quantitative analysis. Mechanical analysis with SEM, the software used SmartPLS3.2.8. The results of this study are product, price, promotion affects purchasing decisions, the impact is customer satisfaction.

The aim of this study is to examine the impact of globalization on real estate development in Nigeria. The motivation for this study lies in the compelling need to empirically investigate the spillovers of globalization on the development of real estate in Nigeria in which past studies have not sufficiently explored. Data were collected from the UNCTAD, WDI and Central Bank of Nigeria Statistical Bulletin from 1990 to 2016. Consequently, the long-run effect indicates that FDI and real estate development have a significant positive relationship in Nigeria. In addition, there is one way feedback relationship which runs from FDI to real estate development in the country. This implies that globalization has been beneficial to the development of real estate sub sector in Nigeria. Moreover, this paper makes the following recommendations for the policy makers, investors and future researchers in the country. The spillovers of globalization on real estate sectors development in Nigeria should not be undermined. Therefore, the policy makers in the country should embark on policy measures that will ensure a conducive climate for foreign investors to thrive in this sector of the economy. Also, the federal government of Nigeria should not hesitate to address all the institutional hurdles that could frustrate the maximum spillover benefits of globalization in real estate development in the nearest future in this country

This research, considering Tobin's Q as a proxy for market valuation, determines the factors relevant in firm valuation in Indian equity markets. The study observes that Tobin’s Q is a sound measure for judging the firms' valuation in both intrinsic and market terms. OLS based multiple regression models find the financial leverage and ROI as significant determinants of market valuations in India. However, the degree of impact of these firms financials on Tobin's Q is time varying and inconsistent.

The model law as a basis for e-commerce is not a law and therefore not binding on member states, but rather an important international instrument that provide the basis for electronic transaction. Therefore, arties are expected to enact their ecommerce legislation by adopting a unified standard in line with model law. However, there are conventions and treaties on e-commerce convention that parties are expected to ratify and domesticate. The focal point of this paper is on the major international instruments on e-commerce, the paper will further address some of the challenges face and proffer solutions on how to improve e commerce.