IOSR-JBM   Volume-22 ~ Issue-8 ~ Aug. 2020

Abstract: Although there exists an important and growing scientific the literature on corporate social responsibility (CSR) and that concerning the financial performance of companies (PFE), researchers have not reached a consensus on the relationship and interactions that may exist between these two concepts. Some studies indicate that this relationship is positive, on the other hand others consider it negative and still others non-existent. In this article, we have reviewed 19 different empirical studies on the relationship between CSR and PFE. We selected six of the most likely factors of disagreement in the researchers' findings: causality of studies, methods used to assess CSR, methods used to measure performance, the validity of measures used, sectoral and temporal conditions of companies and the multidimensionality of CSR. This review does not purport to be exhaustive of all the available research on the subject, but it has found that the relationship between CSR and EFP is slightly positive, but fragile.

Keywords: Social responsibility; Economic and financial performance; relationship; causality; Evaluation ; multidimensionality

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Abstract: The 2022 FIFA world cup in Qatar has promoted the setting-upof major projects in the country. This has entailed extensive construction of stadiums as well as a sustainable strategy adopted for this particular World Cup to ensureits long-term benefits. The Strategies made have been in line with project management processes to enable the smooth management of the 2022 FIFA World Cup. These processes have been in the form of financial, social, and environmental project management. The study aimed to evaluate the significance of the 2022 FIFA World Cup in Qatar as a mega sporting event in project management. The research helped evaluate the management practices...

Keywords: Financial ProjectManagement, Social Project Management, Environmental Project Management, 2022 Qatar FIFA World Cup, mega sporting events, sports management

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Abstract: Firms are poised to employ corporate strategies to reduce tax burden through aggressive tax methods. The expectation on the conduct of firms' business in a manner that is beneficial to the society is equally high using corporate social responsibility. This research investigated the relationship between corporate social responsibility performance and tax aggressiveness of listed industrial and consumer goods manufacturing firms in Nigeria during the period 2014 to 2018. A sample size of 40 listed manufacturing firms selected from the sampling frame were analysed with the use of panel data in accordance with the multiple ANOVA specification techniques.The results generally showed.....

Key Words: Corporate Social Responsibility, Tax Aggressiveness, Consumer Goods Manufacturing Firms, Industries

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Abstract: The research scrutinized the effects of exchange rate on economic growth in Nigeria. The study adopted survey research design. Target population comprised 2388SMEs in the three Senatorial districts in Delta State. Purposive sampling technique was adopted in selecting the SMEs and sample size of 477 was generated through Krejcie and Morgan formula (1970). Structured questionnaire was adopted, validated and used for data collection. Cronbach's Alpha coefficients for the constructs ranged from 0.867 to 0.936. The response rate was 73%. Data were analyzed using descriptive and inferential (Linear regression) statistics. Findings of the study revealed: exchange rate has positive significant effect on SMEs development in Delta State((F = 481.482, (R) = .763, (R2) =.582., p value = .000<0.5. The result from the study revealed that exchange rate has a significant effect on SMEs development. It is recommended that the monetary authority should ensure stability in exchange rate for accelerated SMEs development.Also, lending rates in Nigeria should be made flexible while other means should be employed towards raising the value of the naira, as this will reduce greatly the inflation rate in the country..

Keywords: Exchange Rate Volatility, Developmental Growth, SMEs

[1]. Adelowokan, O. A., Adesoye, A. B. &Balogun, O. D. (2015): Exchange rate volatility on investment and growth in Nigeria, an empirical analysis. Global Journal of Management and Business Research, 15(10): 21-30.
[2]. Adesoye, A. B. (2012): Exchange rate policy and price determination in Nigeria: Testing the long-run relevance of PPP model. European Journal of Humanities and Social Sciences, 14(1): 667-683.
[3]. Akpan, E. O. &Atan, A. J. (2012). Effects of exchange rate movements on economic growth in Nigeria. CBN Journal of Applied Statistics, 2(2): 1-14.
[4]. Amassoma, D. (2016): The nexus between exchange rate variation and economic growth in Nigeria. SINGAPOREAN Journal of Business Economics, and Management Studies, 4(12): 8-28.
[5]. Asher, O. J. (2012). The impact of exchange rate fluctuation on the Nigeria economic growth (1980 – 2010). A project submitted Department of Economics Faculty of Management and Social Sciences Caritas University Emene, Enugu state.

Abstract: Taxation and unemployment play important role in the development of every economy as well as the growth of Small and Medium Enterprises (SMEs). In a low-income country like Nigeria, the role of SMEs is critical in pushing the socioeconomic development agenda of the country upwards. The study focuses on assessment of the effect of taxation and unemployment on the small and medium enterprises development in Delta State. The study adopted survey research design. Target population comprised 2388 SMEs in the three Senatorial districts in Delta State. Purposive sampling technique was adopted in selecting the SMEs and sample size of 477 was generated through Krejcie and Morgan.....

Keywords: Taxation, Unemployment, Development, SMEs

[1]. Abaukaka, T. O. (2014). Foreign Direct Investments and Employment Generation Nexus in Nigeria. Journal of Educational and Social Research, 4(5), 119-128.
[2]. Adeyelure, T. S., Kalema, B. M., & Bwalya, K. J. (2018). Deployment factors for mobile business intelligence in developing countries small and medium enterprises. African Journal of Science, Technology, Innovation and Development, 10(6), 715-723.
[3]. Akingunola, R. O., Olowofela, E. O., & Yunusa, L. (2018). Impact of microfinance banks on micro and small enterprises in Ogun State, Nigeria. Binus Business Review, 9(2), 163-169.
[4]. Al-Abri, M. Y., Rahim, A. A., & Hussain, N. H. (2018). Entrepreneurial ecosystem: An exploration of the entrepreneurship model for SMEs in Sultanate of Oman. Mediterranean Journal of Social Sciences, 9(6), 193-206.
[5]. Atawodi, O, W. & Ojeka, S.A. (2012). Factors that affect tax compliance among small and medium enterprises (SMEs) in North Central Nigeria. International Journal of Business and Management, 7(12). doi:10.5539/ijbm.v7n12p87 Barbutamisu N. (2011). A Review of Factors for Tax Compliance Annals of Dunarea de Jos. University of Galati Fascicle I. Economics and Applied Informatics

Abstract: The dynamic role of Small and Medium Scale Enterprises (SMEs) in developing countries have been highly emphasized. These enterprises have been identified as means through which the rapid industrialization and developmental goals of these countries can be realized. The study adopted survey research design. Target population comprised 2388SMEs in the three Senatorial districts in Delta State. Purposive sampling technique was adopted in selecting the SMEs and sample size of 477 was generated through Krejcie and Morgan Formula (1970). Structured questionnaire was adopted, validated and used for data collection. Cronbach's Alpha coefficients for the constructs ranged from 0.867 to 0.936. The response rate was 73%. Data were analyzed using descriptive and inferential (Linear and multiple regression) statistics. Interest rate has positive significant effect on SMEs development in Delta State(F = 300.823, (R) = .682, (R2) =.465., p value = .000<0.5)The study recommended that government macro-economic policies of interest rate, plays a pivotal role in SMEs development, hence, government should provide favorablemacro-economic policies that will aid low-interest rate and SMEs funding.

Key Word:Interest Rate, Development, Sme's

[1]. Abdullahi, M.S., Abubakar,A., Aliyu, R. L., Umar, K., Umar, M, B., Sabiu, I., Naisa, U.K., Khalid, S.S and Abubakar, L.S. (2015). The Nature of Small and Medium Scale Enterprises (SMEs): Government and Financial Institutions Support in Nigeria, International Journal of Academic Research in Business and Social SciencesMarch 2015, Vol. 5, No. 3 ISSN: 2222-6990.
[2]. Abdullahi, M.S., Abubakar,A., Aliyu, R. L., Umar, K., Umar, M, B., Sabiu, I., Naisa, U.K., Khalid, S.S and Abubakar, L.S. (2015). The Nature of Small and Medium Scale Enterprises (SMEs): Government and Financial Institutions Support in Nigeria, International Journal of Academic Research in Business and Social Sciences March 2015, Vol. 5, No. 3 ISSN: 2222-6990.
[3]. Adebiyi, M.A & Dauda, R.O.S (2016). Trade Liberalization policy and Industrialization Growth performance in Nigeria: An Error Correction Mechanism Technique, being a paper presented at the 45th annual conference of the Nigerian economic Society, 24th to 26th August, Central Bank of Nigeria new building auditorium, Abuja.
[4]. Ajagbe, F. A., (2012) .Ination and small and medium enterprises growth in Ogbomosoarea, Oyo State, Nigeria. Journal of Economics and Sustainable Development, 3 (8)
[5]. Ajagbe, F.A (2012). Inflation and small and medium enterprises growth in Ogbomoso Area, Oyo State, Nigeria, Journal of Economics and Sustainable Development,3(8).167-1.

Abstract: Small and medium-sized enterprises are globally viewed as an important force driving economic development and employment creation in both developing and developed countries, which is well acknowledged. However, the performance of SMEs in developed and developing economies has been slow and in some cases even collapsed due to a number of challenges confronting this important sub-sector of the world economy. Extant studies on the competitive advantage of small and medium-sized enterprises have attempted to elucidate on the challenges of SMEs and the attendant supposed solutions, conversely, most of the extant research focus more on developed countries than developing countries such as Nigeria. Hence, this study examined the effect of organisational factors on competitive advantage of SMEs in Ogun State, Nigeria. Cross-sectional survey research design was adopted......

Keywords: Organizational factors, Performance, Competitive advantage, Competitiveness, Small and Medium Enterprises.

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[4]. Aduloju, S. A. (2014). Information technology and customer service performance among insurance companies in Nigeria.
[5]. Ahmed, A., Khuwaja, F. M., Brohi, N. A., Othman, I., & Bin, L. (2018). Organisational factors and Organisational performance: A resource-based view and social exchange theory viewpoint. International Journal of Academic Research in Business and Social Sciences, 8 (3), 579-599.