Livestock markets are central to pastoral livelihoods in Turkana County, Kenya, yet weak price discovery, inadequate market information, unequal bargaining power, limited affordability and high transaction costs constrain the benefits of livestock commercialization. This study examines the relationship between pricing strategies, consumer behaviour and market performance in selected secondary livestock markets in Turkana County. A mixed-methods, non-experimental design was employed, drawing quantitative evidence from 168 livestock traders in Kerio, Lorugum and Lokori markets and qualitative evidence from government and civil-society stakeholders and market observations. Quantitative data were analysed using descriptive statistics, reliability analysis, analysis of variance and non-parametric tests where appropriate, while qualitative evidence was used for triangulation and thematic interpretation. The results demonstrate substantial weaknesses in price discovery and price-setting practices. Overall, 54.0% of traders disagreed or strongly disagreed that livestock prices were well discovered and set, while 51.6% expressed negative views regarding the methods used to determine prices. Similarly, approximately 52.0% reported inadequate dissemination of pricing information. Consumer affordability and satisfaction were also major concerns: 71.5% negatively assessed the affordability of livestock and prices, 63.0% negatively assessed meat-product affordability, and 71.3% disagreed that consumers were satisfied with prevailing pricing strategies. At the same time, 65.3% reported strong consumer presence, indicating a gap between potential demand and effective purchasing capacity. Significant differences were observed among the three markets in supply-demand and pricing-related scores, F(2,165) = 25.124, p < .001, with Lorugum recording substantially lower scores than Kerio and Lokori. Qualitative findings indicate that prices are predominantly established through buyer–seller negotiation, visual assessment and physical examination, with limited adoption of standardized grading and live-weight pricing. The findings demonstrate that livestock-market performance is shaped by the interaction of pricing practices, information asymmetry, bargaining power, competition, consumer purchasing capacity, infrastructure, transaction costs and seasonal conditions. The study concludes that improving market performance requires a market-systems approach centred on transparent and evidence-based price discovery rather than administrative price fixing. Priority interventions include regular market-price information systems, standardized grading, progressive adoption of live-weight pricing, stronger producer and trader organizations, improved competition, reduced transaction costs, better market connectivity, consumer-responsive market segmentation and value addition. These measures can strengthen price transparency, improve bargaining outcomes and support more competitive, commercially viable and consumer-responsive livestock markets in Turkana County.

The financial performance of quoted consumer goods firms is an important indicator of the ability of firms to efficiently utilise available resources, sustain profitable operations, meet the expectations of shareholders, and remain competitive in a dynamic business environment. This study examined firm characteristics on financial performance of quoted consumer goods firms in Nigeria.. Ex-post facto research design adopted by the study and the population constitutes twenty-one (21) consumer goods firms quoted on the Nigerian Exchange Group (NGX) as at 31st December 2025 while filtering criteria was employed in selecting the sample size. Secondary data were extracted from the audited annual reports of the sampled firms from 2016-2025. The study used robust random effect regression as the techniques of analysis using STATA 17.0 software. The findings revealed that firm age has an insignificant negative effect on return on asset of quoted consumer goods firms in Nigeria. However, financial leverage and firm size have a significant negative effect on return on asset of quoted consumer goods firms in Nigeria. The study recommended that firms should establish an optimal debt-equity mix that minimises excessive interest and financial obligations while providing sufficient funds for productive investment.. The study further recommended that Management should ensure that expansion is supported by efficient utilisation of assets, effective cost control and adequate managerial capacity.

The inadequacies in Nigeria's traditional tax administration system have posed significant challenges to tax revenue generation, including inefficiencies, corruption, and lack of transparency, ultimately resulting in low tax revenue generation. This study was therefore conducted to examine the effect of E-tax system on tax compliance cum revenue generation in Nigeria. The study was anchored on three electronic tax system variables, namely e-filing of tax returns, online TIN registration, online tax clearance certificate processing,. The study adopted a survey research design, while data were obtained through questionnaires administered to selected personnel of the Federal Inland Revenue Service now known as the Nigerian Revenue Service and relevant tax practitioners. Out of one hundred and fifty (150) questionnaires administered, one hundred and forty-four (144) respondents correctly completed and returned for analysis. Descriptive statistics, model summary, analysis of variance and multiple regression analysis were employed for analysis with the aid of SPSS. The findings revealed that e-filing of returns and online TIN registration had positive but non-significant relationships with tax revenue generation, while online tax clearance certificate processing, had positive and significant relationships with tax revenue generation in Nigeria. The study concluded that E-tax system jointly enhance tax compliance and tax revenue generation in Nigeria. It was recommended that the Nigerian Revenue Service should strengthen digital tax platforms, improve user support and awareness, expand secure e-payment channels, automate VAT and PAYE return processing and simplify electronic personal assessment systems in order to improve voluntary compliance and revenue collection.