Hassan Elsan Mansaray
Department of Human Resource and Management, Institute of Public Administration and Management (IPAM) University of Sierra Leone, Freetown, Sierra Leone

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

The Impact of Multinationals on Labour Relations in Developing Countries: A Literature Review Hassan Elsan Mansaray
Konfrontasi: Jurnal Kultural, Ekonomi dan Perubahan Sosial Vol 9 No 1 (2022): Konfrontasi: March
Publisher : Budapest International Research and Critics University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/konfrontasi2.v9i1.194

Abstract

The study discusses the impact of multinationals on labour relations in developing countries with special reference to Malaysia and Nigeria. The study discovered that several studies have been done on MNCs operating in Malaysia and revealed that the Malaysian government had used oppressive methods and strategies to keep trade unions in Malaysia dormant, so as to meet the urges of MNCs operating within the country. Malaysia has a history of no proper organized labour in the MNCs’ industries, because the managements of those industries are anti-union. Moreover, they just wanted to operate without any union interference, so that they can appropriate workers labour and maximized profit. For the case of Nigeria, there is organized and recognized labour but; their effort to protect members are sometimes dashed away by corrupt institutions that are empowered to monitor and evaluate MNCs activities. Bribery by MNCs to officials of these institutions have weakened the labour unions to carry out their mandate effectively. Hence, MNCs use the opportunity to override some labour laws like salary discrimination between expatriates and locals and ineffective human resource development. They usually fix higher salaries for their expatriates and low salaries for the local workers without being checked by the Nigerian authorities.
Fiscal Regulatory Frameworks through the National Revenue Authority as an Engine of Economic Growth in Sierra Leone: An Overview Hassan Elsan Mansaray
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 2 No 2 (2022): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v2i2.659

Abstract

The study explored the fiscal regulatory frameworks through the NRA as an engine of economic growth in Sierra Leone. The study revealed that revenue mobilization is an important device for the Government of Sierra Leone (GoSL) in accomplishing its determinations for poverty reduction; delivering its Agenda for Prosperity; building up financial independence; and reaching middle income standing. It also exposed that the financial and regulatory frameworks that support NRA to perform effective revenue mobilization are based on the following regulations and laws such as: revenue laws enacted by parliament; annual budget, Finance Act, Strategic plan; the assessment of collection and accounting for all revenue collected. In addition, the use of electronical based systems, the provision of tax legislation and policy, transparency in the tax administration, modernization of custom service department, the national acts, regional treaties, other international treaties are some of the financial and regulatory frameworks that back NRA to perform effective revenue mobilization.