Notfallplan im Krankenhaus

Zusammenfasung  Massenanfall von Verletzten (MANV) — 11. September, Erdbeben in Sichuan, Eschede – Bilder von Katastrophen im nationalen sowie internationalen Kontext geh?ren zu unserer Wirklichkeit. Sind deutsche Krankenh?user gerüstet, pl?tzlich eine gro?e Anzahl Gesch?digter zu versorgen? Welche Aufgaben übernehmen Pflegende in einem solchen Fall? Literatur zum Thema finden Sie unter www.heilberufe-online.de, Rubrik Kontext     

Corporate Tax Planning and Financial Performance in Nigerian Non‐Financial Quoted Companies

This study investigates the relationship between corporate tax planning and financial performance of quoted non‐financial companies. The secondary yearly data used were gathered from 47 sampled non‐financial companies from 2007 to 2016. A panel vector autoregressive approach with structural analysis such as variance decomposition and impulse response function was adopted. The results of the study revealed that tax saving had a direct relationship with financial performance, while tax avoidance had an inverse relationship with financial performance. The financial variables under consideration mainly contributed to their own shocks or forecast errors. The responses of the financial performance to shocks in tax avoidance had an expansionary effect which could hinder the performance of the companies, while financial performance response to shocks in tax savings had a contractionary effect and as such, could lead to better performance of the companies. Thus, corporate tax planning that enhances tax savings greatly contributes to the performance of non‐financial companies. They should therefore not only engage in tax planning, but also ensure that their tax planning is legal, and leads to tax saving for the companies, such that no excessive or multiple tax will be paid and hence, better financial performance will be achieved.