The paper sought to find out factors that cause tax non-compliance in the informal sector in Zimbabwe. This study employed survey research design, questionnaires and interviews were used to collect primary data. Six (6) Zimbabwe Revenue Authority (ZIMRA) officers and Four (4) Bulawayo City Council (BCC) officers were interviewed to elicit information on tax compliance issues in the informal sector. Out of the one hundred and twenty (120) questionnaires issued to the owners of Hair salons and Flea markets one hundred and eight (108) were returned and data were analyzed using SPSS version 22. The study publicized that high tax rates, corruption of tax administrators, economic performance and lack of transparency in expending tax revenue by the government were the major precipitates of tax evasion. There is a need for the government to reduce tax rates, increase in taxpayer education, and deal with corrupt ZIMRA officers and giving tax benefits to those who obey the tax laws and simplification of the tax system. The government should come up with a strategy tax administration that will be adopted by the informal sector and all economic players who deal directly or indirectly with the informal traders.

The study examined the nexus between motivational measure and employee job commitment withinthefinancial sectors, a case study of First bank of Nigeria plc. We utilized qualitative research method in generating and analyzinginformationfor the study. The qualitative data were analyzed using content analyses based on the purposive sampling technique in order to come up with findings and discussions as well as recommendations of the study. It was found in the course of the study that motivation remains a vital instrument in improving the commitment of employees in the organization. However, in most organizations, the level of employee commitment has dropped owing to the poor motivational measure applied by management. Also the study found out that employers are constantly seeking for ways to improve the commitment level of the employees. But given the inability of efficient communication channel, some of these organizations find it difficult to actually deduce which form of motivation remains essential in achieving organizational goals. From the findings of the study it was recommended amongst other things that in order to improve the performance of the employees in the organization through boosting their commitment, there is need for management to carefully identify the specific form of financial and non-financial motivational measure in order to boost the commitment of the employees.

This paper contributes our overall research project on museum user experience (UX), and the purpose of the paper is to construct an appropriate framework for our current research project to support the researcher in presenting stories about how representative users experience the museum. From a methodological point of view, this study employed service design (SD) approach through a combination of two models/frameworks: the Gamification-based persona model “four types of players”, as well as the service process-based framework “preduring-post”.

– Strategy implementation plays a significant role towards achievement of the objectives of private university education. The study sought to investigate the influence of strategic implementation on the growth of students’ population in selected private universities in Kenya. The study was guided by Carnegie school of thought and distributed leadership theory. Descriptive research design was used in the study. The study used random sampling technique to select research participants. The study targeted private universities in North Rift, South Rift and Nyanza region of Kenya. The unit of observations was staff and students in various departments and faculties existing in the institutions. The study used purposive sampling to select research respondents. Questionnaire was the main instrument for data collection. Collected data were analyzed using descriptive and inferential statistics with the and presented using frequency distribution. The findings of the study indicated that a unit increase in strategy implementation will leads to an increase in growth of student population by a margin of 0.714. It was concluded that implementation of strategies set by private universities was little. The study recommended that private universities should consider bringing to the board all stakeholders in order to facilitate implementation from all corners.

Entrepreneurship has propagated because of its usefulness in economic development and the connected commercialization of innovations that improves the standards of living. A proportion of the global population is therefore in the process of either starting or running a business without an understanding of its implications to mental health. Studies have therefore carried out to establish a link between entrepreneurship and psychological wellbeing of entrepreneurs so as to come up with programs germane to addressing risk factors and ameliorated dysfunction through treatment. However, current literature on sustainable entrepreneurship has pursued discussions on the construct of entrepreneurial personality traits separately from that of strategic competencies and psychosocial support, in spite of the inferred indications that the three can be assimilated in an integrated model to register an impact on the mental health of an entrepreneur. The purpose of this study then is to provide a review of pertinent literature on the perspectives associated with the psychological wellbeing of entrepreneurs as they passionately and creatively pursue business ideas from concept to actualization as per the needs in the market. This study has established that rivulets of research on entrepreneurship and the mental health of entrepreneurs have returned conflicting results. The study has identified emerging data gaps and came up with critical propositions for purposes of progressing knowledge and forming a basis for future studies on sustainable entrepreneurship that takes into account national and global economize as well as the emotional and relational wellbeing of the entrepreneurs.

Poverty is an economic condition traditionally characterized by the insufficiency of basic human needs, such as potable water, proper nutrition, health care, essential education, clothing and shelter, because of the incapacity to afford them. However, not all precursors to such can be attributed to an innate economic deficiency. There are instances where in poverty can either be aggravated through indolence – laziness, per se. That is, if a person can become poor if his / her habits serve as detriments to personal economic growth and development. David (2017) has preivously studied poverty at the local level in his homeland – The Philippines. For this study, the propoent has decided to take it a step further by researching about the effect of indolence towards poverty in selected Asina countries. Through empirical analysis, it was concluded that evidences of indolence contribute to the respondents’ dismal economic and life standing. These indolence’s are prevalent through their rampant vices and other filthy habits.

This paper outlines the factors causing employee disengagement in the service sector of Pakistan. Banking sector is the backbone of every economy and is service-oriented. The survey report presented by Gallup has shown that Pakistan has the highest level of actively disengaged employees in the service sector. Thus, employee engagement has become an important issue in Pakistan, due to strange and alarming statistics of Gallup. Material and Methods: The researcher has chosen front-line staff working in the six large banks of Punjab, Pakistan. The questionnaires were filled out by using the survey method. A total of 263 questionnaires were collected from the respective banks. Proportionate stratified random sampling technique was used for data collection. PLS-SEM was chosen to analyze the data of the current study. Results: The results of the PLS structural path modeling has showed statistically significant relationship between exogenous and endogenous latent constructs which supported hypotheses H1, H2, H4, H5, H7 and H8, while hypotheses H3 and H6 were rejected. Conclusion: The social implications of this paper suggest that strategies such as psychological empowerment and employee motivation (pay and promotion), low occupational stress and social support from coworkers can improve employee engagement in the banking sector of Pakistan. The results of this study have contributed to the current literature for further empirical evidence.

Background: The service industry plays a very dynamic role in the development and growth of the economy of any country. The banking sector in Pakistan is one of the main components of the global service industry, which is facing the issue of low employee engagement. Thus, this paper outlines the factors causing employee disengagement in the service sector of Pakistan, which favors Gallup’s research; outlining strange and alarming statistics about low employee engagement; thus, called for urgent empirical attention. Material and Methods: The researcher has chosen front-line employees working in the six large banks of Punjab, Pakistan. The questionnaires were filled by using the survey method. A total of 297 questionnaires were collected from the concerned banks. This study was quantitative and cross-sectional in nature. Proportionate Stratified random sampling technique was used for data collection. PLS-SEM technique was chosen to analyze the data of the current study. Results: The results of the PLS structural path modeling has shown statistically significant relationships between exogenous and endogenous latent constructs which has supported hypotheses H1, H2, H3, H5, while hypotheses H3 and H6 were rejected. Conclusion: This paper suggests that factors such as transformational leadership, psychological empowerment, and low occupational stress can improve employee engagement in the banking sector of Pakistan. The results of this study have contributed to the current literature for further empirical evidence.

Education is essential for everyone, as it molds the holistic facet of every individual – from skills to character. This is the primary precursor to success. Ergo, students must always be present as much as they could in every class in order to learn. Nonetheless, a perennial concern for teachers is when the learners are absent. Teachers prepare lesson plans with the objectives / goals that 100% of the learners will learn from the day’s classroom activities and it is the most satisfying when everyone is present. However, certain uncontrollable factors such as family issues, lack of school motivation, among many more, discourage the students to religiously attend to their respective classes. This prompted the researchers to determine certain interventions that may help mitigate this concern. It was determined that the surefire way to address this hurdle is to constantly communicate with the parents. As cliché as it is, but the actual scenario is that teachers fail to do this consistently.

Customers are very important to the success of business organisations which implies that they should be well served and treated in order to enjoy continuous and referral patronage. The aim of this paper is to present the effect of customer services on the success of small and medium scale enterprises (SMEs) and sustainable development in Nigeria. The paper conceptually looked at customer services, small and medium scale enterprises and sustainable development. It also established that customer services could enhance the success of SMEs because it could lead to an increase in sales and profit and by extension, sustainable development in Nigeria through making SMEs generate employment, contribute to economic growth, utilize local resources, alleviate poverty and increase investment. The paper concluded that customer services are strong weapons for enhancing customer satisfaction, boosting the economy of Nigeria and consequently making provisions for the present and future generations (sustainable development). On a final note, the paper among other things suggested that SMEs should have customer service standards and the business operators and their employees should have good customer service skills.

The techniques of creative accounting can be used in an unacceptable way in the preparation of the financial statements in order to meet management needs with regard to the performance of the company, and this leads to the misleading of financial statements. Creative accounting plays a significant role in financial reporting but it has been negatively correlated that means more managers involved in it may decrease the value of financial information, this study aims to shed light on the impact of creative accounting ethics techniques on the reliability of financial reporting from auditors and academics point of view. The data has been collected through a wellstructured questionnaire is designed and will be distributed to a randomly chosen sample of certified auditors and accounting instructors in some universities. Descriptive and inferential statistics were used to generalize the results and conclude the findings. The result deduces that creative accounting techniques used by management negatively affect the reliability of financial reporting. The statutory auditor plays an important role in promoting creative accounting practice in such a way that positively affect the reliability of financial reporting. The results of the current study open several avenues for additional research.

The speculation of foreign financial resources to a country helps to boost up the available resources, increase the capital formation and availability of funds not only to encourage the private investment but also promote more speculation of the resources. The capital inflow does not mean only the flow of currency notes, it means the mobilization of the skilled labor, technology and machinery and all other resources, which are unavailable in the developing economy to assist the growing process. That’s why this study is conducted to capture the influence and association of the capital inflow to the economic development of Pakistan. The finding of the study states that all the variables are co-integrated in the short as well as in the long term, along with sharp convergence to equilibrium. And the availability of resources leads the economy towards stabilization. All the diagnostic and stability test states that the model is normal, no problem of heterogeneity and serial correlation even parameter is also stable. While impulse response analysis determines that the response of all variables would be positive in the future. The study proposed that the government should not create the scenario for crowding out along with the easy excess to the capital

The problem of post-harvest losses among Smallholder farmers in developing countries is a recurring phenomenon which affects the socio-economic well-being of farmers. It also determines the achievement of sustainable food security in a given country. Food losses occur during harvesting, handling, processing, marketing, packaging and storage of agricultural produce. In Nigeria, post-harvest losses have risen to over $9 billion annually which is estimated to be about 50% of foods produced in the country. In fact, crops like fruits and vegetables experience more than 50% of such losses. To this effect, the paper contains a conceptual review on the nature, causes, impact and strategies involved in managing postharvest losses of food crops and products in Sub-Saharan Africa with particular emphasis on Nigeria. Relevant texts, journals, online articles and other publications were selected and reviewed in preparing the paper. The review reveals that post-harvest losses occur at different stages of value chain and they differ based on the type of crops involved. Fruits and vegetables undoubtedly incur the greatest percentage of loss. It also reveals that a significant reduction in post harvest food loss in Nigeria can reduce the need for food importation and significantly increase food availability in the country. Therefore, the challenges of managing post harvest losses are not insurmountable. Suffice it to say that what is needed here is to create awareness among farmers through capacity building, extension services and practical demonstrations of post harvest losses mitigating technologies to ensure quick adoption and wider acceptance. Similarly, relevant stakeholders should collaborate to develop a sustainable and workable eco-system for managing post harvest losses through value added market-driven programs.

The problem of post-harvest losses among Smallholder farmers in developing countries is a recurring phenomenon which affects the socio-economic well-being of farmers. It also determines the achievement of sustainable food security in a given country. Food losses occur during harvesting, handling, processing, marketing, packaging and storage of agricultural produce. In Nigeria, post-harvest losses have risen to over $9 billion annually which is estimated to be about 50% of foods produced in the country. In fact, crops like fruits and vegetables experience more than 50% of such losses. To this effect, the paper contains a conceptual review on the nature, causes, impact and strategies involved in managing postharvest losses of food crops and products in Sub-Saharan Africa with particular emphasis on Nigeria. Relevant texts, journals, online articles and other publications were selected and reviewed in preparing the paper. The review reveals that post-harvest losses occur at different stages of value chain and they differ based on the type of crops involved. Fruits and vegetables undoubtedly incur the greatest percentage of loss. It also reveals that a significant reduction in post harvest food loss in Nigeria can reduce the need for food importation and significantly increase food availability in the country. Therefore, the challenges of managing post harvest losses are not insurmountable. Suffice it to say that what is needed here is to create awareness among farmers through capacity building, extension services and practical demonstrations of post harvest losses mitigating technologies to ensure quick adoption and wider acceptance. Similarly, relevant stakeholders should collaborate to develop a sustainable and workable eco-system for managing post harvest losses through value added market-driven programs.

The study examined the lending rate in the Nigerian money deposit banks and their effects on banks performance from 2001 to 2016. The study examined the correlation between the cash reserve ratio, lending rate, monetary policy rate, total deposit on return on asset and return on equity of money deposit banks in Nigeria. The study utilized secondary data and while unit root test, co-integration test, correlation analysis, and regression analysis were used as an estimation technique for the study. Multiple regression analysis was used to estimate the data for 21 commercial banks. The result confirmed that the lending rate has significant and positive effects on the performance of Nigeria money deposit banks. The implication of this is that monetary policy rate, lending rate, and cash reserve ratio have a positive impact on bank performance but they are not statistically significant.

One of the progressions of the 21st educational systems is the Activity-Based Learning Approach in teaching. The idea of collaborative and cooperative learning is the foundation of this approach. For Gamit, Antolin and Gabriel (2017) cooperative learning is defined and conceptualized by many related literature as a teaching method where students support each other by working in a team. Each student contributes his own effort to uplift the group performance. Learners elaborate concepts that promote deep understanding while teachers act as facilitators by providing instructional materials. The main purpose of this study was to examine the relationship of the activity-based learning approach in teaching science with the achievement performance of students, as basis for the enhancement of the curriculum guide. The target participants were the sixty (60) Grade 8 students randomly selected through random sampling which is used basically for the quasi-experimental method. Significant results, in general, presented the fact that truly, the experiences of the teachers as industry practitioners prior to their pure academic professions do play a part towards the holistic learning of the students. This is attributed to the fact that the experiences that the teachers can share will be the one that the students will remember, not the theories.