Whether or not tax evaders join tax amnesty programs, an important indicator is the influence of tax amnesty programs on compliance. To study this question, the paper sheds light on a relatively neglected but important area of prevailing tax amnesty literature in the economic ana...
Open access
Research Article10.9734/BJEMT/2015/15345
The study investigated the effect of financial wealth on private consumption in Nigeria using Modigliani-Brumberg’s [1] life cycle hypothesis and permanent income hypothesis of Freidman [2] as theoretical basis for the empirics. The data were collected from Central Bank of Nigeri...
Open access
Research Article10.9734/BJEMT/2015/13289
Aims: To investigate the influence of reputation loss and economic dependence on auditor strategic interactions. Study Design: We consider two risk neutral parties, an enterprise and an auditor, and sort the auditors as high-quality (Big 4) and low-quality (non-Big 4) to match ac...
Open access
Research Article10.9734/BJEMT/2015/8639
This paper tests the effect of technological distance (the difference in technological progress between two countries) on the bilateral technology diffusion, measured by the flow of patent applications. To do so, the PROMETHEE II method is applied in order to construct an annual...
Open access
Research Article10.9734/BJEMT/2015/15670
Mining sector is one of key economic sectors in Burkina Faso. Its contribution to gross domestic product (GDP) and its leadership in the country’s export earnings make it the most attractive sector both inside and outside the country. However, this fancy for mining activities rem...
Open access
Research Article10.9734/BJEMT/2015/15647
This study examines the relevance of different approaches related to non-pecuniary factors by distinguishing positive from negative work attitudes (e.g., effort and shirking). Using survey data, we quantify the relative importance of several human resource management practices. R...
Open access
Research Article10.9734/BJEMT/2015/15273
This study has considered whether the differences in output and productivity among cassava women farmers in Benue state, Nigeria occur because of involvement in agricultural development project (ADP), or simply due to differences in observed characteristics. Data from 87 project...
Open access
Research Article10.9734/BJEMT/2015/14499
Aims: This study determined the current aggregate levels of job satisfaction, the intrinsic, extrinsic and demographic factors that are related to the job satisfaction of Nigeria National Park Service employees. Study Design: This study was a questionnaire survey. Place and Dura...
Open access
Research Article10.9734/BJEMT/2015/9272
The aim of this paper is to study the income convergence process according to economic growth in the world. In addition of the income countries analysis, the paper introduce a deeper analytical framework involving groups of countries in the word. The study concerns 135 countries...
Open access
Research Article10.9734/BJEMT/2015/15584
With the continuous development of the Internet, the business mode of China’s retail industry is transformed the traditional entity store into online store. As a result, more comprehensive data will be produced and saved, which makes retailers get them more easily. China’s retail...
Open access
Research Article10.9734/BJEMT/2015/14712