IOSR-JEF   Volume-12 ~ Issue-2 ~ Mar. – Apr. 2021

Abstract: Supply chain finance (SCF) refers short-term loans, selling inventories, or technological assistance from internal or external actors of a chain. SCF is used to optimize financial flows and strategic co-operation among actors. The objective of the study is to identify factors that affect supply chain finance decisions in the agro-food industry of Bangladesh. Theoretically, this study intensively explains global supply chain finance of agro-food industry from three perspectives: in the context of time of operations, actors' involvement, and through financial derivatives. In this regard, the transformation of SCF instruments into financial derivatives is a new dimension in the agro-food chain. For quantitative analysis, this study explains supply chain finance is a dependent variable. The primary........

Keywords: Supply chain finance, Agro-food industry, Derivatives in agro-food chain.

Abstract: It is known that the sampling error diminishes with the sample size. This notion is applied to the case when a government has to select among more than one public project. The uncertainty cost is measured by assuming perpetuities which have a present value that is comparable to the present value of very long term projects.As expected, we find that the uncertainty cost is substantial for individual projects but is quite reduced for a basket of projects. This has important repercussions on macroeconomic risk and volatility.

Key words: social discount rate, return uncertainty, social cost, simulation, time preference, US. JEL Codes: D61, D15, C15

Abstract: This study empirically investigated the effects of corporate governance attributes on tax avoidance of quoted companies in Nigeria for the period 2015 to 2019. The study employed ex post facto and correlational research design. The sample size of the study comprised of consumer goods companies that were determined using Taro Yamen's formula. The data for the study was obtained from the published annual financial statements of the sampled companies and descriptive statistics, Philip Perron Fisher Unit Root test, Kao residual cointegration test was used for data analysis while panel generalized method of moments (PGMM) for the test of hypotheses. The result from the panel generalized method of moments (PGMM) revealed that board size and audit committee do not significantly affect tax avoidance of listed firms in Nigeria whileboard independence, audit quality and ownership significantly affect........

Key words: Board Size, Board Independence, Ownership, Audit Committee, Tax Avoidance.

Abstract: The main objective of this study was to evaluate the challenges affecting Zanzibar revenue board effectiveness on tax collection. The researcher has employed quantitative approach. Simple random sampling was used to select 41 Respondents. The data were collected through closed ended questionnaires. The findings of the study revealed that, over 50 percent agreed and strongly agreed bureaucracy in paying taxes, complex tax computation, unfriendly tax administration, multiple taxes and ineffective tax collection as the major challenges affecting ZRB on tax collection. Finally the study recommends that the Government of Zanzibar has to take intentionally measures to widen their tax base thereby reducing tax avoidance. For example, it is recommended to issues identification number or social security number, to keep track of their transactions.

Key words: Tax collection, Zanzibar Revenue Board, bureaucracy, Descriptive techniques.

Abstract: The paper examined the sustainability of Public debt as well as the causal relationship between fiscal and trade deficits in Nigeria from 1960-2019. The unit root, cointegration and granger causality were employed for the test of sustainability of budget and trade deficits in the framework of Non-Ponzi Game. The paper sourced data from Debt Management Office, Central Bank of Nigeria and World Development Indicators Bulletins. Results from the analysis shows that the Nigerian public debt policies are not sustainable. This implies that revenue have performed far below expectation leading to advances of the government to depend on internal and external debt to meet expenditure demand; it also shows that import exceeds export in real goods as such weaken the domestic currency. In addition, the result shows that there is no causal relationship between fiscal and trade policy in Nigeria........

Key words: Debt, Trade-deficit, fiscal-deficit, Non-Ponzi Game, Tax-efficiency

Abstract: Disasters, floods and other natural disasters caused by human activities, tend to increase in intensity and complexity, so the losses continue to increase from year to year. Therefore, for each development project plan, the level of economic, financial, and social feasibility must be calculated in advance, so the project in addition to being economically useful, also has a high benefit value for the community.
Disaster loss assessment methods can be classified into losses witout project; 1) Direct Losses, 2) Indirect Losses. Before the feasibility analysis is carried out, it first needs to be examined and analyzed about the benefits, namely the added value both directly and indirectly from the construction of X-City drainage system. An analysis of economic benefits is needed.......

Abstract: [Mgnrega is a different form of wage employment programme launched in the history of India. It provides a legal guarantee of wage employment. This paper is an attempt to examine the impact of MGNREGA on employment generation in the Dhemaji district of Assam. Secondary data was collected from the ministry of rural development and other published sources. Data was thoroughly analyzed. This study shows that MGNREGA has provided employment opportunities to the vulnerable section of the society. However, still there is a big gap between jobs offered and jobs demanded. It has still a long way to go to fulfill the objective of providing complete hundred days of work to per household. There is also report of anomalies in its implementation].

Keywords: Economic Inclusion, Purchasing Power, Rural Development, Social Security, Wage-employment

Abstract: Sustainable growth of economy of developing country like India is dependent on financial literacy level and demand for financial products and services by their population. Improvement in financial literacy is based on quality of financial education. Individuals with low financial literacy level are not able to access the financial services provided by the banks. Present paper focuses on measuring financial literacy level of urban and rural people of Shimla. Dimensions like financial knowledge, financial behaviour and financial attitude was used to assess the financial literacy level. A statistical tool like Regression, T- test was used to measure financial literacy and to see whether there is any difference in financial literacy level of urban and rural people. T-test reveals that there is a significant difference in financial literacy level of individuals of urban and rural areas of Shimla. Regression analysis indicates financial literacy has a significant impact on financial behaviour of individuals.

Key Words: Financial Knowledge, Financial Attitude, Financial Behaviour and Financial Literacy.