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Female Director and Tax Aggressiveness of Listed Insurance Firms: Insights from Nigeria
Sunday Oseiweh OGBEIDE,Austine ODILU 한국웰빙융합학회 2019 웰빙융합연구 Vol.2 No.2
This study empirically examined the effect of female director on tax aggressiveness of listed insurance firms in Nigeria. The main objective of this research was to empirically investigate the effect of female board members on tax aggressiveness, determine the composition and representation of female directors on the board of insurance companies, find out how tax aggressive are listed insurance firms and apply the BLAU (1977) index method to measure female director representation as a departure from conventional approaches specifically in the Nigerian context in the reference period, 2014 to 2018. The population of the study consists of all the quoted insurance firms as at 31st December, 2016. A sample of twenty eight (28) quoted insurance firms was selected and data were collected over the period. Inferential statistic consisting of the General Method of Moment was used for the data analysis. The results obtained reveal that board size is negative and exerts significant impact on tax aggressiveness in insurance firms in Nigeria. The study therefore recommends that the Federal government has to come up with a policy to respond to the marginalization of female on the insurance firm corporate board in Nigeria. The aim of this policy thrust should be targeted at reducing politics and biasness against women on the corporate boards of listed insurance firms.
Female Director and Tax Aggressiveness of Listed Insurance Firms: Insights from Nigeria
Sunday Oseiweh OGBEIDE,Austine ODILU 한국웰빙융합학회 2019 웰빙융합연구 Vol.2 No.1
This study empirically examined the effect of female director on tax aggressiveness of listed insurance firms in Nigeria. The main objective of this research was to empirically investigate the effect of female board members on tax aggressiveness, determine the composition and representation of female directors on the board of insurance companies, find out how tax aggressive are listed insurance firms and apply the BLAU (1977) index method to measure female director representation as a departure from conventional approaches specifically in the Nigerian context in the reference period, 2014 to 2018. The population of the study consists of all the quoted insurance firms as at 31st December, 2016. A sample of twenty eight (28) quoted insurance firms was selected and data were collected over the period. Inferential statistic consisting of the General Method of Moment was used for the data analysis. The results obtained reveal that board size is negative and exerts significant impact on tax aggressiveness in insurance firms in Nigeria. The study therefore recommends that the Federal government has to come up with a policy to respond to the marginalization of female on the insurance firm corporate board in Nigeria. The aim of this policy thrust should be targeted at reducing politics and biasness against women on the corporate boards of listed insurance firms.
Jin, Mi-Jin,Um, Doo-Seung,Ogbeide, Osarenkhoe,Kim, Chang-Il,Yoo, Jung-Woo,Robinson, J. W. A. Techno-Press 2022 Advances in nano research Vol.13 No.3
Two-dimensional (2D) transition metal carbides/nitrides or "MXenes" belong to a diverse-class of layered compounds, which offer composition- and electric-field-tunable electrical and physical properties. Although the majority of the MXenes, including Ti<sub>3</sub>C<sub>2</sub>T<sub>x</sub>, are metallic, they typically show semiconductor-like behaviour in their percolated thin-film structure; this is also the most common structure used for fundamental studies and prototype device development of MXene. Magnetoconductance studies of thin-film MXenes are central to understanding their electronic transport properties and charge carrier dynamics, and also to evaluate their potential for spin-tronics and magnetoelectronics. Since MXenes are produced through solution processing, it is desirable to develop deposition strategies such as inkjet-printing to enable scale-up production with intricate structures/networks. Here, we systematically investigate the extrinsic negative magnetoconductance of inkjetprinted Ti<sub>3</sub>C<sub>2</sub>T<sub>x</sub> MXene thin-films and report a crossover from weak anti-localization (WAL) to weak localization (WL) near 2.5K. The crossover from WAL to WL is consistent with strong, extrinsic, spin-orbit coupling, a key property for active control of spin currents in spin-orbitronic devices. From WAL/WL magnetoconductance analysis, we estimate that the printed MXene thin-film has a spin orbit coupling field of up to 0.84 T at 1.9 K. Our results and analyses offer a deeper understanding into microscopic charge carrier transport in Ti<sub>3</sub>C<sub>2</sub>T<sub>x</sub>, revealing promising properties for printed, flexible, electronic and spinorbitronic device applications.