IOSR-JEF   Volume-12 ~ Issue-3 ~ May – June 2021

Abstract: The paper aims at analysing economics and effects of pricing and customs valuation for regional integration in Economic Community of West African States (ECOWAS) region to have gained a better knowledge of the ECOWAS region architecture; as an objective the paper investigates Transfer Pricing and Customs Valuation for Regional Integration in ECOWAS.The statistical insignificance of intermediate tariffs implicates that the prevailing effectively applied tariff levels is not likely to augur well for formation and strengthening of new and existing value chains in ECOWAS. The need for this regional economic community to consider reviewing tariffs downwards is exigent for both the.......

Keywords: Customs Valuation, Regional Integration, ECOWAS Region and Transfer Pricing

Abstract: The major purpose of this article is to illustrate the rapid expansion of Islamic banking and finance in today's financial world. It tracks the performance of Islamic banking in more than 25 countries using various indicators and indexes from across the world. Muslims have been able to build a system without interest for mobilizing resources to finance economic activity and consumer demands for a very long period in Islamic history. During the height of Islamic culture and for centuries later, the system functioned admirably. As is well known, throughout the twelfth and thirteenth centuries, partnership and profit-sharing, established the foundation of business and industry in the Mediterranean region rather than interest-based borrowing and lending. However, when the world's economic center migrated to the West.......

Keywords: Banking, Islamic Banking, Shariah Complaint, Economic Development

Abstract: The study carries out an over view tax incidence and its impact on income distribution in Nigeria, gender wise. It examines the current situation and the nature of tax incidence as regard its income redistributive effect using the various taxes in operationin the country.The study observes that originally, distribution of income by gender has been significantly skewed in favour of the males both quantitatively and qualitatively; making Nigeria to rank amongst the worst countries in the world in terms of income distribution by gender, with gini-coefficient index of 0.447 in 2010. The study concludes that, though Nigeria's income distribution has originally been poor, it is gradually improving due to regular youths/women targeted employment generating programs of government........

Keywords: Tax incidence, gender-dimension, income-redistribution, gini-coefficient index and cultural belief.

Abstract: Financial reports provide very important information, which motivates management to present good company performance information. However, management is not always able to make this happen, which causes management to commit fraud in making financial reports. Management commits fraud to improve their welfare which is usually given in the form of bonuses when management reaches the target set by the owner (shareholder). The purpose of this research is to empirically prove the effect of the fraud diamond on financial statement fraud. The variables in this study are financial statement fraud as the dependent variable and the independent variable, namely pressure (X1) which is proxied by financial personal need, opportunity (X2) which is proxied by effective monitoring.......

Keywords: change in auditor, financial personal need, financial statement, fraud, ineffective monitoring, change in the board of directors

Abstract: The study examined the effect of e-commerce and mobile banking fraud on the performance of deposit money banks in Nigeria. The data used in the study was obtained from CBN and Nigeria electronic forum statistics. A linear regression was adopted on both functional and statistical models. The study found that E-commerce fraud has a negative and insignificant effect on return on assets of deposits money banks in Nigeria. Mobile fraud has negative and insignificant effect on return on assets of deposit money banks in Nigeria. The study therefore recommended among others that the Government should evolve a good regulatory environment that will enable the banks to be more accountable and fraudulent activities to be easily detected. Enforcing Second Factor Authentication (2FA) on all Financial Channels: The second factor authentication adds additional level of protection to the transaction......

Keywords: Banking, Deposit money, E-commerce, fraud, mobile, Performance

Abstract: The creative economy is Indonesia's newsector that is able to increase economic growth and the value of GDP every year. The creative economy aspect is not limited to a number of things, but all things that can be processed through creativity to create new values (creating value). The National Statistics Agency has mapped 16 creative economy sectors that are currently growing in Indonesia. The contribution of the creative economy sector in West Kalimantan Province to Gross Regional Domestic Product (PDRB) was 26.12% with the largest agricultural sector which is 21%. Based on these data, West Kalimantan Province has the potential to continue to develop a creative economy based on local wisdom to build the national economy. In economic development efforts, of course, the government.....

Keywords: Academic Strategy, Creative Economy, Kampungpreneur, Non-Military