DEPARTMENT OF BUSINESS ADMINISTRATION

MULTIPLE TAXATION AND SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA

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Small and Medium Enterprises play a very important role in development of the Nigerian Economy. Making up about 97% of the entire economy, they serve as a source of employment generation, innovation, competition, economic dynamism which ultimately lead to poverty alleviation and national growth. Tax policy is one of the factors that constitute the Small businesses’ economic environment. This research work tries to establish if any relationship exists between the growth of Small businesses and the tax policy environment in which they operate in Nigeria. Questionnaires were distributed to Small businesses in Benin City, Edo State, problem of high tax rates, multiple taxation, complex tax regulations and lack of proper enlightenment or education about tax related issues. Although there was a general perception that tax is an important source of fund for development of the economy and provision of social services, the study revealed a significant negative relationship between taxes and the business’ ability to sustain itself and to expand. In order to obtain a vibrant and flourishing SME sector, the tax policy needs to be appropriate such that it will neither be an encumbrance to the Small businesses nor discourage voluntary compliance. A suggested solution is by increasing tax incentives through reducing tax rates and increasing tax authorities’ support services towards small and medium enterprises.
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co-supervisor

SOCIAL MEDIA AND SMALL, AND MEDIUM SIZE ENTERPRISES.

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The study examined social media and its impact on small scale businesses in Nigeria using Ovia North East Local Government Area of Edo State as a case study. The study specific objectives was to examine the role of social media in enhancing the SMEs’ profitability, determine if social media affect market expansion of SMEs and examine whether social media influence the growth and development of SMEs. The study was restricted to SME operator in Ovia North East Local Government Area of Edo State. The study's research population consisted of small and medium-sized enterprises (SMEs) operating in the Ovia North East Local Government Area of Edo State, with a particular focus on their utilization of social media. In this local government area, there exists a substantial pool of SMEs, numbering more than one thousand (1,580), as revealed in a field survey conducted in 2023. The selection was entirely random, involving the participation of
100 employees from a selection of four (4) distinct SMEs. Specifically, 25 questionnaires were distributed to each of the four SMEs. The reason for using simple random sampling technique is to ensures that every member of the population has an equal chance of being included in the sample. The data collected will be analyzed in regard to the research questions and hypotheses for the study using the Statistical Package for Social Science (SPSS 22)
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co-supervisor

Stress Management Strategies and Students’ Academic Performance in the University of Benin, Benin City

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This study examined the influence of stress management strategies on students’ academic performance in the University of Benin, Benin City. The specific objectives were to examine if meditation, psychological well-being, time management, balance academic workload and students’ social support influence students’ academic performance in the University of Benin, Benin City.
The study adopted the survey research design type. A total of forty-two thousand six hundred and forty-eight (42,648) students of the University of Benin constituted the population, while three hundred and ninety-six (396) formed the sample size of this study. Data was generated through structured questionnaire administration. The copies of questionnaire that were successfully retrieved were analysed using descriptive and inferential statistics. The Statistical Package for Social Science (SPSS) version 24 was used to analyse the data.
The study found that meditation, psychological well-being, time management, balance academic workload, social support all had positive and significant relationship with students’ academic performance in the University of Benin. The study recommended that meditation and time management strategies are communicated to the students in order to cope with their stress levels in a responsible manner. It was also recommended that the academic workload should be balanced with other social activities. Finally, it was recommended that parents or guardians and teachers should give the needed social support, build and protect their children/students’ psychological well-being in order to improve academic performance of the students and avoid stress related problems in schools
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co-supervisor

EMPLOYEE INVOLVEMENT AND ORGANISATIONAL PERFORMANCE A CASE STUDY OF BEVERAGE FIRMS IN EDO STATE

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This study examines the impact of employee involvement on organisational performance in selected beverage firms in Benin City, Edo State, Nigeria. The research focused on four key dimensions of employee involvement: participation in decision-making, delegation, consultation, and commitment. The study uses a descriptive survey design, data were collected from 179 employees across beverage firms in Ikpoba Okha, Ovia North-East, and Egor Local Government Areas. The analysis was conducted using both descriptive statistics and multiple regression analysis via SPSS version 22. Findings revealed that employee participation in decision-making and consultation had significant positive effects on organisational performance, while delegation and commitment showed positive but statistically insignificant effects. The regression model accounted for 55.7% of the variance in organisational performance, indicating that employee involvement plays a substantial role in enhancing firm productivity.
The study concludes that consultative and participatory management practices are critical to improving performance, while delegation and commitment require better institutional support and implementation strategies. It recommends that management in beverage firms adopt integrated involvement frameworks that encourage employee voice and collaboration. This study contributes to the literature by offering empirical evidence on the multidimensional impact of employee involvement and provides practical insights for enhancing performance through inclusive organisational practices within the Nigerian manufacturing context.
Supervisor(s)
co-supervisor

COMMUNICATION AS A TOOL FOR ENHANCING ORGANIZATIONAL PERFORMANCE

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The purpose of this study was to examine communication as a tool in enhancing organizational performance in some selected media houses in Benin city, Edo state, Nigeria. To actualize the objectives of this study, four research questions were raised, and four hypotheses were generated to guide the study. The study covered a sample size of one hunderd and seventy one (171) respondents which were staff and employees drawn randomly from four media houses in Benin city, Edo state, Nigeria namely: ITV, NTA, DAAR COM, and Silverbird TV. The study adopted questionnaire as research instrument to sample the opinion of the respondents on the research subject. A total of 171 questionnaires was distributed to employees from the selected media houses, retrieved and analyzed. The data gathered through the administering of questionnaires was analyzed using descriptive statistics through frequency distribution. The Multiple Ordinary Least Square regression technique was used to test the null hypotheses and ascertain the relationship between the variables using Statistical Package for Social Sciences (SPSS) Version 20.
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co-supervisor

Logistics Services and Organisational Performance of the Nigerian Block Industry, Delta State

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This study investigated the influence of logistics services on the organisational performance of the Nigerian Block Industry in Delta State. Specifically, it examined the relationship between warehousing management, information flow management, material handling, inventory management, transport management, reverse logistics management, and the organisational performance of the Nigerian Block Industry in Delta State.
The research adopted the survey research design, management staff of the block industries in Delta State, Nigeria. A total of 193 questionnaires were distributed, with 189 usable responses retrieved. Stratified random sampling was employed to administer the questionnaires to the selected management staff. Data analysis involved descriptive statistics such as frequency distribution, mean, and standard deviation, as well as multiple regression analysis using the Ordinary Least Squares (OLS) technique in SPSS Version 24.
The results gotten indicated a significant positive correlation between warehouse management, material handling management, inventory management, transport management, and organisational performance, while a negative correlation exists between information flow management, reverse logistics management, and organisational performance in the Nigerian Block Industry, Delta State.
The study recommends that the Nigerian Block Industry prioritise the provision of adequate warehousing facilities and management systems, ensure timely communication and information dissemination across all stakeholders in the logistics flow system, implement proper materials handling procedures and processes, establish effective inventory management systems, and institute reverse logistics practices to recycle and re-utilize unused parts and components.
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co-supervisor

Influence of Packaging on Consumer Buying Behaviour of Fast Moving Consumer Goods

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The study investigated influence of packaging on consumer buying behaviour (CBB) of fast moving consumer goods (FMCG). Goods selected for this study were beverage brands. Namely, Bournvita, Milo and Ovaltine. The specific objectives of the study were to: examine
customers’ perception of packaging elements; ascertain the relationship between packaging elements (visual, structural and informational) and CBB; and find out if consumer demographics significantly influence CBB of the selected beverage brands. To achieve these objectives, a correlational and ex post facto design was adopted for the study. The research instrument – a questionnaire –was administered to respondents drawn
from these locations Ugbowo, Benin City and Airport Road, Warri, Delta State. Of the four hundred (400) questionnaires distributed, three hundred and eighty-five (385) were found to be usable. Data obtained were coded and analysed using descriptive and inferential statistics. The study found that of the various packaging elements, only the structural dimension (material, shape and size) had a significant relationship with consumer buying behaviour for the selected beverage brands: Bournvita, Milo and Ovaltine. Beverage manufacturers must therefore attend to these issues if they desire consumers to be favourably disposed to buying their products.
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co-supervisor

REMOTE WORK AND EMPLOYEE PRODUCTIVITY: A CASE STUDY OF GUARANTEED TRUST BANK (GTB) IN ORED

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This study examined the impact of remote work on employee productivity at Guaranteed Trust Bank (GTB) in Oredo Local Government Area, Benin City. Using a descriptive survey design, the research investigated factors such as flexibility in work hours, technological infrastructure, communication efficiency, work-life balance, managerial supervision, and employee training. The findings revealed that remote work had a positive effect on employee productivity, primarily due to the flexibility in work schedules, improved work-life balance, and robust technological support. The recommendations emphasized the need for GTB management to maintain and enhance flexible work hours, invest in technological infrastructure, and support effective communication to prevent employee isolation. Additionally, the study highlighted the importance of continuous training and managerial support in helping employees adapt to remote work environments. Employees were encouraged to leverage these flexible arrangements for balancing personal and professional responsibilities, ensuring sustained productivity. Human Resource departments within the banking sector were urged to prioritize training, provide timely feedback, and facilitate seamless communication to foster employee engagement and productivity in remote work settings. These actions were considered essential for promoting long-term success in the remote work model across GTB and the wider banking sector.
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co-supervisor

SMALL SCALE BUSINESS FAILURE IN NIGERIA: CAUSES AND SOLUTIONS (A CASE STUDY OF SELECTED FIRMS IN EDO STATE)

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This study examine the causes and solution small scale business failure in Edo State, Nigeria, with a view to proffer solutions. In every economy there are simple system as well as complex one. At the simple stage of organization, ownership of business is not always distinct form management; this means that supervision of the business is in the hand of the owner. When the scope of business organization increases, it becomes very difficult for one person to co-ordinate, direct and control. At this point, that ownership and management becomes differentiated. Therefore, it becomes very difficult for the owner to supervise the business enterprise. It will be easier here for management to pursue goals that are different from the objectives set by the owner; which brings about conflicting objectives that can result in business failure. In Nigeria, it will be difficult to believe that a small scale business enterprise that is owned and managed by the owner can collapse within a twinkle of an eye. Is it as a result of finance, management inefficiency or government policies? This is what the research work is set to uncover. Based on the findings, the researcher concluded that the failure of government in providing a conducive business environment has affected the performance of small scale business also poor management of resources in no small measure has equally affected the growth of small scale business in Nigeria. Therefore, the researcher recommends that government should try as much as possible to provide a stable and conducive environment and hence organization’s should ensure that both human, capital and material resources are effectively utilized
Supervisor(s)
co-supervisor

ORGANIZATIONAL LEARNING ON EMPLOYEE PERFORMANCE AMONG SELECTED EMPLOYEE IN EDO STATE

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The broad objective of this study is to examine the effect of organizational learning on employee performance among selected employee in Edo state. The geographical scope of this study is Edo State of Nigeria. The employees in the University of Benin form the population of the study. This study employs the cross sectional survey research design. The population of this study is made up of all teaching and non-teaching in University of Benin, in Benin City, Edo state. Primary data are obtained from personal interviews and the use of questionnaire to concerned individual. The major instrument used for data collection during the research is Likert type questionnaire. Based on this, the study revealed that there is a relationship between shared vision and improved employee performance; there is a relationship between transfer of knowledge and employee performance; there is no relationship between team learning and employee performance and; finally, there is no relationship between system thinking and employee performance. The study recommended that training in the discipline of strategic thinking is recommended, along with the focus of building synergy by creating teams in the organization.
Supervisor(s)
co-supervisor