IOSR-JBM   Volume-26 ~ Issue-2 ~ February 2024

Abstract: The vertical fiscal imbalance that characterise Nigeria federal system has constitute a serious impediment to growth and development at sub-national levels. The importance of revenue to nation building cannot be overemphasized, hence, devolving powers to the tiers of government without the required revenue to discharge their constitutional responsibilities renders them ineffective. This study examined the effect of statutory allocation to sub-national governments on economic growth in Nigeria. The study collected quarterly time series data from secondary source within the period 2001Q1 to 2021Q4 from Central Bank of Nigeria (CBN) annual statistical bulletin. The.....

Keyword: Statutory Allocation, Sub-nationals, Revenue Allocation, Economic Growth

[1]. Agba, M. S., Akwara, A. F., & Idu, A. (2014). Local Government And Social Service Delivery In Nigeria: A Content Analysis. Academic Journal Of Interdisciplinary Studies, 2(2), 455–462. Https://Doi.Org/10.5901/Ajis.2013.V2n2p455.
[2]. Ahmed, A. V., Oloni, E. F., Adebanjo, J. F., & Okeke, J. (2017). Fiscal Federalism And Economic Growth In Nigeria. Journal Of Social Sciences And Public Policy, 9(4).
[3]. Akinboyo, O. L., & Apinran, M. O. (2018) States' Fiscal Dependency And Implications On Monetary Management In Nigeria. Cbn Bullion, 42(4), 12-27.
[4]. Aliyu, B. A., & Mustapha, A. A. (2020). Impact Of Tax Revenue On Economic Growth In Nigeria (1981-2017). 44(4).
[5]. Aondowase, A., Sani, A., Yerima, G. A., & Kabiru, M. (201). Revenue Allocation And Economic Development Nexus In Nigeria: Dynamic Ordinary Least Squares (Dols) Approach. Department Of Economics And Development Studies.

Abstract: Resumo: Este estudo aborda a trajetória da inclusão da cultura afro-brasileira no Ensino Médio brasileiro duas décadas após a promulgação da Lei 10.639/2003. A legislação, que torna obrigatório o ensino da história e cultura afro-brasileira nas instituições de ensino, representa um marco na busca por uma educação mais inclusiva. A pesquisa vai além do aspecto legislativo, adentrando o terreno do racismo e suas implicações nas universidades brasileiras. O foco está nos impactos das ações afirmativas na estética e imagem corporal de negros, oferecendo uma perspectiva crítica sobre a interseção entre identidade racial e acesso ao conhecimento. A persistência das desigualdades raciais no mercado.....

[1]. Carvalho, Tereza De Jesus Pires Et Al. A Realidade Das Classes Multisseriadas Em Uma Escola Da Comunidade Quilombola Na Modalidade Remota No Município De Barreirinha, Amazonas, Brasil (2021-2022). Ufam, 2023.
[2]. Cavalleiro Eliane. Do Silêncio Do Lar Ao Silêncio Escolar: Racismo, Preconceito E Discriminação Na Educação Infantil, São Paulo: Contexto, 2005.
[3]. Coelho, Mauro Cezar; Coelho, Wilma De Nazaré Baía. As Licenciaturas Em História E A Lei 10.639/03-Percursos De Formação Para O Trato Com A Diferença? Educação Em Revista, V. 34, 2018.
[4]. Cunha, Fernando Icaro Jorge Et Al. (Orgs.). A Importância Dos Temas Contemporâneos Transversais: Multiculturalismo E Meio Ambiente Na Realidade Escolar. Tutóia-Ma: Diálogos, 2021.
[5]. Cunha, Fernando Icaro Jorge; Mourad, Leonice Aparecida De Fátima Alves Pereira. Educação Especial Inclusiva: Diálogos Da Educação Básica Ao Ensino Superior. Curitiba: Editora Reflexão Acadêmica, 2021.

Abstract: The implementation of GST in 2017 brought out a massive change in the Indian taxation system. As similar with any change, this was also perceived differently by different stakeholders. In this scenario, this study intended to investigate the perspective shared by professionals and traders after approximately seven years of GST implementation. The data for the study was collected from 120 traders and professionals of Chandigarh, Mohali and Panchkula. Chi-square test was used to compare the opinion of two stakeholders. The study found that traders as well as professionals shared positive attitude toward GST. They share similar perspective with regard to certain aspects of GST and also hold different in some aspects.

Keywords: GST, traders, professionals, indirect taxes

[1]. Joshi, C.S. &Chaudhary, T. (2020). Level Of Awareness And Knowledge About Gst (Goods And Services Tax) In Haldwani. Pacific Business Review International, 13(1)137-142.
[2]. Raj, N., Sanjay, L.A. & Kumar, Arun (2022). A Study On Awareness And Perception Of Consumers Towards Gst With Special Reference To Restaurants In Bengaluru City, International Journal Of Creative Research Thoughts, 10 (7) 479-493.
[3]. Ameen, N. O. (2020). Consumer Perception Towards Goods And Services Tax – A Study With Special Reference To Restaurants In Chennai City. European Journal Of Molecular & Clinical Medicine, 7(11) , 6475-6481.
[4]. Sharma, R., Indapurkar, K. (2020). Awareness And Perception Regarding Gst Among Small Traders, Retailers And Shopkeepers. Mukt Shabd Journal, Ix (Iv) , 1953-1959.
[5]. Uppal, A., Wadhwa, B., Vashisht, A., & Kaur, D. (2019). Gst: Awareness And Perception Of Small Business Persons' (Sbps). International Journal Of Innovative Technology And Exploring Engineering, 8(7), 243–248.

Abstract: In the dynamic landscape of education, Knowledge Management (KM) has become a transformative force, reshaping educational systems for greater efficiency and foresight. This study focuses on the role of KM in Higher Educational Institutions (HEIs), specifically addressing the impact of knowledge creation, storage, sharing, analyses, and application on curriculum development. The research employs a quantitative approach, utilizing a questionnaire-based survey with a sample of 300 teaching staff from three prominent Indian universities. The study.....

Keyword: Knowledge Management, Curriculum Development, Higher Education Institutions, Knowledge Creation, Knowledge Storage, Knowledge Sharing, Knowledge Analyses, Knowledge Application, Smart PLS.

[1]. Al-Kurdi, O., El-Haddadeh, R., & Eldabi, T. (2018). Knowledge Sharing In Higher Education Institutions: A Systematic Review. Journal Of Enterprise Information Management, 31(2), 226-246. [2]. Annansingh, F., Howell, K. E., Liu, S., & Nunes, M. B. (2018). Academics' Perception Of Knowledge Sharing In Higher Education. International Journal Of Educational Management, 32(6), 1001-1015. [3]. Bentler, P. M., & Bonett, D. G. (1980). Significance Tests And Goodness-Of-Fit In The Analysis Of Covariance Structures, Psychological Bulletin, 88, 588-600. [4]. Biasutti, M., & Heba, E. D. (2012). Using Wiki In Teacher Education: Impact On Knowledge Management Processes And Student Satisfaction. Computers & Education, 59(3), 861-872. [5]. Dijkstra, T. K. And Henseler, J. (2015). Consistent And Asymptotically Normal Pls Estimators For Linear Structural Equations, Computational Statistics & Data Analysis, 81(1), 10-23

Abstract: Summary With increasing globalization, an increasing number of people have migrated abroad and seek to maintain the social security rights acquired in other countries. Given this reality, the present study aims to analyze the current scenario of international social security agreements signed by Brazil and the other agreeing countries, as well as the evolution of the numbers of benefits granted in the period from 2010 to 2018, considering the signatory country, the type of agreement and the coverage of benefits granted. The data that supported the research were collected in.....

Keywords: International Social Security Agreements; Benefits granted; Migrant worker

[1]. Andrade, Es, & Silva, Eb (2018). International Social Security Agreements: Analysis Of Their Effectiveness In Relation To Brazilian Workers. Brazilian Pension Magazine, 43 (1), Pp. 33-53.
[2]. Bateman, H., Kingston, G., & Piggott, J. (2001). Forced Saving: Mandating Private Retirement Income. Cambridgeuniversity Press.
[3]. Brazil. (1966). Legislative Decree No. 52. Source: Https://Www2.Camara.Leg.Br/Legin/Fed/Decleg/1960-1969/Decretolegislativo-52-28-Novembro-1966-349457-Publicacaooriginal-1-Pl.Html
[4]. Brazil. (1967). Decree No. 60.9688 Of July 7, 1967. Source: Https://Www2.Camara.Leg.Br/Legin/Fed/Decret/1960-1969/Decreto-60968-7-Julho-1967-402117-Publicacaooriginal-1-Pe.Html
[5]. Brazil. (1988). Constitution Of The Federative Republic Of Brazil. National Congress. Source:
Https://Www.Planalto.Gov.Br/Ccivil_03/Constituicao/Constituicao.Htm

Abstract: The current financial situation of Brazilians is worrying, given that almost 80% of families are in debt. In order to begin to reverse this scenario, the Federal Government, through the Securities and Exchange Commission, launched the "Financial Education in Schools" program. Based on the situation presented and in order to support and provide subsidies for the program, this article sets out to evaluate factors that influence the learning of financial education among young Brazilians, in order to provide better guidance for the program. It was used data from PISA, an international student assessment program, collected in 2018, covering more than 8,000 students in the country......

Keywords: Financial literacy; PISA; Indebtedness.

[1]. Anache, M. C. A.; Laurencel, L. C. Finanças Comportamentais: Uma Avaliação Crítica Da Moderna Teoria De Finanças. Revista Cade – Contabilidade, Administração, Direito, Economia, V. 12, N. 1, Rio De Janeiro, 2013.
[2]. Aprea, C.; Wuttke, E.; Breuer, K.; Koh, N. K.; Daveis, P.; & Greimel-Fuhrmann, B. (2016). International Handbook Of Financial Literacy. Singapore: Springer.
[3]. Banco Central Do Brasil Caderno De Educação Financeira – Gestão De Finanças Pessoais. Brasília: Bcb,2013. 72 P. Disponível Em: < Https://Www.Bcb.Gov.Br/Pre/Pef/Port/Caderno_Cidadania_Financeira.Pdf>. Acesso Em: 11 Jul. 2019.
[4]. Bongini, P.; Iannello, P.; Rinaldi, E. E.; Zenga, M.; Antonietti, A. (2018). The Challenge Of Assessing Financial Literacy:Alternative Data Analysis Methods Within The Italian Context. Empirical Research In Vocational Education And Training, 10(1), 12
[5]. Bruhn, M.; Legovini, A.; Marchetti, R.; Zia, B. The Impact Of High School Financial Education: Evidence From A Large-Scale Evaluation In Brazil. American Economic Journal: Applied Economics, 8(4), 256–295. 2016. Disponível Em:<Https://Www.Aeaweb.Org/Articles?Id=10.1257/App.20150149>. Acesso Em: 11 Dez. 2022

Abstract: This study investigates the multifaceted relationship between social media marketing strategies and entrepreneurial success among young entrepreneurs in Bangladesh. The research explores the impact of social media utilization on key business performance metrics, the challenges faced, and opportunities available within the dynamic entrepreneurial landscape of the country. Utilizing a quantitative methods approach, the study employs surveys, interviews, and literature review to comprehensively analyze the role of social media marketing. A diverse sample of young entrepreneurs engaged in various industries and regions of Bangladesh contributes to a nuanced understanding of their experiences......

Keywords: Social Media, Marketing, young entrepreneurs, Facebook, Cultural and Technological Factors.

[1]. Kaplan, A. M., & Haenlein, M. (2010). Users Of The World, Unite! The Challenges And Opportunities Of Social Media. Business Horizons, 53(1), 59-68.
[2]. Dholakia, U. M., Bagozzi, R. P., &Pearo, L. K. (2010). A Social Influence Model Of Consumer Participation In Network- And Small-Group-Based Virtual Communities. International Journal Of Research In Marketing, 27(2), 160-171.
[3]. Bodhani, A., &Mathur, A. (2018). Social Media Marketing Strategy And Its Impact On Consumer Behavior: A Study Of The Facebook Brand Community. International Journal Of Advance Research And Innovative Ideas In Education, 4(3), 482-490.
[4]. Kabadayi, S., & Price, K. (2014). Consumer–Brand Engagement On Facebook: Liking And Commenting Behaviors. Journal Of Research In Interactive Marketing, 8(3), 203-223.
[5]. Barnes, N. G. (2017). Social Media And Sales Performance: Exploring The Mediating Role Of Brand Equity And Customer Equity. Journal Of Personal Selling & Sales Management, 37(1), 4-18.