Dr. Olabode Agunbiade

This paper is a timely examination of the novel Corona Virus (Covid-19) that is currently ravaging the entire world. The main objective of this research is to study the impact of this global pandemic on the aviation sector in Nigeria. The methodology adopted is basically qualitative, explorative and analytical in nature, involving the use of secondary data via journal publications, government official documents, health authorities' data and internet materials. This due to the fact that the virus is novel and very recent. The study found out that the Covid-19 pandemic has thrown the entire global economic, political and social systems into turmoil. The Nigerian economy and aviation sector in particular, has been in a meltdown, which had been thrown into a huge crisis. Some of the negative impacts of the scourge on the Nigerian aviation industry include closure of airports and banning of flights, increasing industry debt profile, negative impact on tourism, increased competitive pricing and severe loss of jobs. In terms of future prognosis, it will be quite a while before the sector recovers and whenever it reopens , the most immediate visible change will be social distancing, touch less travel with passengers needing to be fit to travel. The turnaround time for local and international travels will increase as aircraft will be need to sanitize each time the planes land. Furthermore, there will be increased movement towards the digital space and most of the flight operations will be on digital platforms.

The study researched into the impact of Foreign Aid (FA) on the Economic Development of Nigeria since the literature is yet to reach an agreement on the role of FA in economic development. The study made use of secondary data and reviewed past works done in the area for knowledge gathering. We employed vector error correction model (VECM), after unit root test and Johansen cointegration test of the series were carried out. The study found out that foreign aid flow (FAF) in Nigeria is positively related to gross domestic product (GDP), but however insignificant. That is, it does not create impact on the economy to be felt by the people. The study recommended that government should ensure that foreign aid received are invested in productive ventures and create institutions to monitor its usage, as well block diversion to non-authorised purposes. Keywords: Foreign Aid, Economic Development, GDP, Nigeria

The qualifications needed by professions are changing rapidly in today's changing world, and the accounting system, as the vital artery of companies, requires employees with specific skills and capabilities to carry out their profession and career. All accountants need professional competencies to effectively implement their job and profession, and measuring and evaluating these competencies is of great importance to employers. The purpose of this study is to Investigating and Identifying Effective Factors in Measuring of accountants' meta-competence in Iran considering the accountants' role in the success of companies. The statistical population of the present research is consisted of the experts including university professors in the field of accounting as well as public accountants in Iran. The randomized sampling method was used to select the sample. This present study is a fundamental research in terms of the purpose, and qualitative in term of the data type. Also, ...

The capital market is one sub-sector that is currently considered to drive production through its unique role as a channel of funds to investment that will impact positively on economic growth and development. The issuance of equity securities enables companies to acquire perpetual funds for development and to avoid the over-reliance on debt financing from the money market; thus, equity finance remains the cheapest and flexible source of finance. In view of this, this study addresses the impact of capital market performance on economic growth in Nigeria. It uses time-series secondary sourced data that cover the period 1986 to 2017 and relies on Ordinary Least Square method to analyse the long-run relationship. It also uses Pairwise Granger Causality test to examine the direction of causation between explanatory variables and dependent variable. Empirically, the results show relationship between economic growth (Y) and market capitalization (MCP) and degree of openness (OPN), while a...

This exploratory study of the prospects of Electric Vehicles (EVs) in Nigeria was necessitated by developments in the global automotive industry, where the proportion of EVs to total vehicle sales is growing significantly. This importance of EVs arose because of the need for efficient, clean and environmentally-friendly vehicles, given the need to shift away from reliance on wasting energy sources to power vehicles. The study relied exclusively on secondary data sourced from academic journals, industry figures and government publications. EVs are of nascent interest in Nigeria, with their potential introduction still being subjected to scrutiny and public discourse. The global EV market is dominated by China and some European countries where deadlines have been set for moving away from internal combustion engine (ICE) vehicles, with the possibility that these disused vehicles may thereafter be imported into Nigerian markets. The impact of the introduction of EVs into the Nigerian ma...

This exploratory study of the prospects of Electric Vehicles (EVs) in Nigeria was necessitated by developments in the global automotive industry, where the proportion of EVs to total vehicle sales is growing significantly. This importance of EVs arose because of the need for efficient, clean and environmentally-friendly vehicles, given the need to shift away from reliance on wasting energy sources to power vehicles. The study relied exclusively on secondary data sourced from academic journals, industry figures and government publications. EVs are of nascent interest in Nigeria, with their potential introduction still being subjected to scrutiny and public discourse. The global EV market is dominated by China and some European countries where deadlines have been set for moving away from internal combustion engine (ICE) vehicles, with the possibility that these disused vehicles may thereafter be imported into Nigerian markets. The impact of the introduction of EVs into the Nigerian ma...

This paper examined the relationship between tax revenue and economic growth in Nigeria over 1981–2019 period, with special focus on Companies Income Tax, Value Added Tax and Petroleum Profits Tax. The data were sourced from the National Bureau of Statistics (NBS) and the Federal Inland Revenue Service (FIRS). The study employed the Vector Error Correction Model (VECM) to establish the nature and strength of the relationship between taxation and economic growth. The Johansen test of cointegration reveals that there is at least one cointegrating equation in the long-run between the variables. Granger causality test found a causal relationship among Real GDP and the different tax components. The impulse response functions and the variance decomposition analysis uphold the findings that the impact of the shock in the indirect tax (VAT) and direct tax (CIT and PPT) on GDP growth does not die out over the specified period under consideration. Variance decomposition analysis found that th...