This study assessed the prospects and problems of revenue mobilization in Nigerian Local Governments. It specifically determined the significant impact of development on internally generated revenue of local government in Nigeria; assessed the impact of financial misappropriations on internally generated revenue in the local government in Nigeria. The study employed the use of closed ended and likert scale ranked, wellstructured questionnaire as the source of data collection. The responses of the questionnaire were coded and later analyzed with the use of inferential (multiple regression) statistics. The study revealed that development has significant impact of 21.9% (t= 3.575 and p< 0.05) on internally generated revenue of local government in Nigeria, while financial misappropriation has significant impact of 26.5% (t= 4.668 and p<0.05) on internally generated revenue of local government in Nigeria. The study concluded that the level of development (human and infrastructural) and the rate of financial misappropriation are determinants to the revenue base of Nigerian local governments. It is recommended that Nigerian local government authorities should ensure both human and infrastructural development in their respective constituencies as this is influential on the level of revenue derivation. In addition, local government authorities should ensure a carrot and stick approach whereby members of staff are rewarded on performance and strictly punished for perpetrating financial misappropriations in other to curb the menace of the anathema on the fabric of the society.

The paper examined the impact of tax audit on revenue generation in Ekiti State. The data used for this study was gathered using structured questionnaire administered to 312 staff of the Ekiti State Internal Revenue Service. A regression analysis technique was adopted, and the result revealed that certain per cent of the revenue generated in Ekiti State could be explained by the tax audit; It was also discovered that auditing access, auditing officials, an effective tax audit, non-compliance, audit fieldwork, tax audit control, and corruption affect the revenue generation by 1.188, 0.319, 0.596, 0.148, 0.157, 0.125 and 0.002 respectively; the probability value  0.00, 0.01, 0.00, 0.022 and 0.00 ˂ 0.05 showed that auditing access, auditing officials, effective tax audit and incentive were statistically significant at 5 per cent level; the probability of F-statistic value 0.000 ˂ 0.05 revealed that the model was appropriate for determining the impact of tax audit on revenue generation in Ekiti State. Thus, the study concluded that tax audit should be embraced as it maximizes the collection of revenue which enables the government to address developmental projects that will benefit its citizenry and also helps in strengthening the businesses of the taxpayer.

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This study examined the effect of TQM on the non-financial performance of hospitals in Ekiti State, Nigeria. The study adopted a descriptive survey design and the population for this study covered all the 4371 staffs of public Tertiary Institutions in Ekiti State. Using Taro Yamane formula (1967), the sample size for this study was 367 workers. A self-structured questionnaire was used to elicit the needed information from the sampled respondents. The data were analyzed using multiple linear regression. It was discovered that customers focus, employee involvement and supplier partnership exert a positive but insignificant effect on the treatment outcome of hospitals in Ekiti State. Also, the result revealed that management commitment and training have a positive and significant effect on the treatment outcome of hospitals in Ekiti State. Also, the study revealed that customer focus, management commitment, employee involvement, supplier partnership and training exert a positive and significant effect on the increased patronage of hospitals in Ekiti State, Nigeria. Thus, the results suggest that the management should initiate total quality management initiatives that network the entire organization regularly to attain and sustain high-quality standards and meet customer needs and expectation.

This study purpose is to conceptual framework for sustainability developed in Small and Medium Scale Enterprises (SMEs). The study is assessing the roles and contributions made by the SMEs for the sustainability in the economy of Nigeria after the effects of Covid-19 pandemic. Corvid-19 pandemic caused a major trouble on the economic, political, financial, social, religious activities most developed and developing countries. Nigeria economy was affected, and it led to many crises ranging from loss of government revenue, supply of goods and services, accessibility to credit facility by both individual and organization, loss of job, poor standard of living following restriction on human mobility and stay-at-home order by the government. The rate of poverty is at increase as a result of these crises. The overview effects has caused loss of employment opportunity creation, poor standard of living and affected the national GDP contribution to the economy sustainability. Therefore, the study recommends that the conceptual on the SMEs should focus operation of SMEs production and related businesses currently protective to the sustainable economy growth. It also recommends that Government should put in place strong and lasting infrastructure to ease activities of SMEs in Ekiti State.