International Research and Academic scholar society

IRASS Journal of Economics and Business Management

Issue-11(November), Volume-2 2025

1. THE ISSUE OF E-COMMERCE AND DIGITAL SERVICE TAXATION IN THE DATA-DRIVE...
5

Nguyen Lan Anh, Ph.D*, Dang Th...
Faculty of Business Administration, Industrial University of Ho Chi Minh City
1-5
https://doi.org/10.5281/zenodo.17531685

This study examines the challenges and opportunities of e-commerce taxation in the digital economy, focusing on the need for innovative tax policies and technological advancement. The research design involves a comprehensive review of literature to analyze key issues such as tax jurisdiction, digital goods valuation, legal arbitration, and the application of Digital Services Tax (DST). This approach synthesizes findings from academic articles, reports, and policy documents to provide deep insights into the complexities surrounding e-commerce taxation. The findings highlight the importance of international cooperation, technological innovation, and well-designed tax measures in addressing the challenges posed by the digital economy. Discussions emphasize the significance of harmonizing tax policies, leveraging digital solutions such as e-invoicing and real-time reporting, and implementing DST to ensure effective taxation of digital enterprises.

2. Career Shocks, Perceived Organizational Support and Justice in Nigeria...
2

ESISO Beauty*, Professor ISHIO...
DELSU Business School, Asaba, Delta State University, Abraka
6-14
https://doi.org/10.5281/zenodo.17531963

In this study, we examined how career shocks affect perceived organizational support and justice in the Nigerian public sector. Career shocks were examined at two-levels – duration, and controllability of shocks; hence the dependent variables are organizational support and justice while the independent variable is career shocks (duration and controllability). A survey of 377 employees was sampled out of the 395 employees in 8 local government areas in Delta State. The survey data collected were evaluated via descriptive, post-estimation and inferential statistical techniques. The multiple regression results revealed no significant effect of career shocks on perceived organisational support (Model Chi2(3) = 8.54; Prob.=0.1289 > 0.05) and organizational justice (Model Chi2(3) = 8.50; Prob. = 0.1307 >0.05) in the Nigerian public sector. The study therefore concludes that career shocks insignificantly influence the level of perceived organisational support, and justice in the Nigerian public sector. On the basis of the findings, it recommends that public sector organizations should remain resolute in communicating support mechanisms for employees to become aware and feel supported. In addition, public sector organizations should constantly collect employees’ feedbacks on support services to improve and tailor them. Furthermore, because career shocks do not affect organizational justice, there is the need to continuously reinforce fair policies and transparent decision-making to sustain organizational justice; this is required to promote awareness about organizational justice principles among employees and public sector management in order to keep perceptions about organizational justice positive.

3. Does Social Skill and Empathy as Emotional Intelligence Measures Drive...
8

OKWUISE, U.Y Ph.D*, AGARE, O
Department of Business Administration, Faculty of Management Sciences, Delta State University, Abraka, Nigeria
15-20
https://doi.org/10.5281/zenodo.17532105

This study investigated whether social skill and empathy as emotional intelligence measures drive organizational performance of telecommunication companies in Nigeria. The study focuses on ten (10) telecommunications firms and survey research design was employed in determining whether social skill and empathy affect the level of performance of companies in the telecommunication industry. Questionnaire was the main instrument of data collection which was administered to a sample of one hundred and twenty-three (123) respondents who are employees of selected telecommunication companies in Delta State, Nigeria. Data collected were analyzed via descriptive and inferential statistical techniques. The result of the multiple regression models revealed that there is significant relationship between social skills (t-value = 5.231; p-value = 0.041 < 0.05%), empathy (t-value = 3.759; p-value = 0.000 < 0.05%), and organizational performance. The study concludes that social skill and empathy as emotional intelligence measures drive performance of telecommunications companies in Nigeria. On the basis of the findings, the study recommends that social skills of management should be maintained to make subordinates’ participate effectively towards attainment of organizational goals and objectives so as to be aware of their strengths and weaknesses, reflective, learning from experience and open to candid feedback. The study contributes to knowledge by filling the lacuna in the management literature on what is known about social skill and empathy as measures of emotional intelligence in driving performance of telecommunication companies in Nigeria.

4. Corporate Awareness Strategies towards Employee Satisfaction of Satell...
6

UWONOGHO, I*, OLANNYE, A. P
Department of Business Administration, Faculty of Management Sciences, DELSU Business School, Asaba
21-29
https://doi.org/10.5281/zenodo.17539121

The current corporate methodologies are no longer relevant due to the complex nature of the service sector and the need for quick development, thus, examined the effect of corporate awareness strategies and employee satisfaction of satellite companies in Delta and Edo States of Nigeria using cross sectional survey research design method. The study applied three (3) dimensions of corporate awareness strategies namely embedded, empowerment and system connections strategies (independent variable) and employee satisfaction as the dependent variable. Questionnaire was the main instrument of data collection which was administered to two hundred and sixty-eight (268) respondents, out of which two hundred and fifty-six (256) were retrieved. Data obtained were analyzed via descriptive statistics (frequency count, simple percentage, mean, standard deviation, minimum value, maximum value, skewness, kurtosis, and Pearson correlation), diagnostic statistics (variance inflation factor and Breusch-Pagan and Cook-Weisberg) and inferential statistics (multiple regression) and analysis was carried out using STATA 14.0 Statistical software. The multiple regression results revealed that embedded system (T-value = 2.32; P-value = 0.021), empowerment (T-value = 3.26 P-value = 0.000) and dialogue/inquiry (T-value = 4.011; P-value = 0.000) significantly positively influence employee satisfaction. On the basis of the findings, the study recommends that management of satellite companies should incessantly encourage/maintain dialogue and inquiry among employees so as to enhance employees’ satisfaction. Also, there is the need for management of satellite companies to imbibe a culture of employee empowerment so as to integrate employees fully into the schemes and processes of the organization.

5. EMPOWERING YOUTH LEADERSHIP TO TACKLE INSECURITIES IN OGWASHI-UKU AND...
5

Obi Martins Okwudiri, Aziwe Nw...
Department of Business Administration, Faculty of Management Sciences, Nnamdi Azikiwe University, Awka, Anambra State, Nigeria
30-37
https://doi.org/10.5281/zenodo.17765961

The issues of insecurity in the Niger Delta, particularly in communities such as Ogwashi-Uku and Ibusa in Aniocha South and Oshimili North, respectively in Delta State has experienced persistent threats including kidnapping, cult-related violence, armed robbery, and other forms of criminal activity and these insecurities are largely attributed to factors such as political exclusion and limited economic opportunities for the youth, which collectively contribute to social instability and community fragility. This study employed a quantitative research design to investigate the nexus between youth development and insecurity reduction. Data were collected through structured questionnaires administered to a sample size of 400 respondents, derived from a target population of 72,000 youths using Yamane’s (1967) formula with a 5% margin of error. Out of the 400 questionnaires, 370 were validly completed and returned. Data analysis was conducted using descriptive statistics, while hypotheses were tested through the Pearson Product-Moment Correlation Coefficient with the aid of SPSS (version 27) at a 5% significance level. The first hypothesis test revealed a significant and strong positive correlation (r = 0.684, p < 0.00, n = 370) between youth empowerment initiatives and insecurity reduction. The second hypothesis test demonstrated a moderately strong positive relationship (r = 0.592, p < 0.01, n = 370) between youth leadership engagement and the reduction of cultrelated activities. The study concludes that youth-focused strategies are vital to addressing insecurity in the Niger Delta. It recommends targeted leadership and peacebuilding training, alongside expanded entrepreneurial and skills development programs to mitigate the socioeconomic drivers of crime.





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