AFRICAN JOURNAL OF MANAGEMENT, BUSINESS ADMINISTRATION & ENTREPRENEURSHIP

The study investigated lean management practices and sustainable operations of food and beverage companies in South-South Nigeria. The specific objective is to determine the effect of on pull system on job satisfaction and assess the effect of value stream mapping on service delivery of food and beverage companies in South-South Nigeria. A survey research design was adopted. The researcher made use of primary source of data. The total population of the study was one thousand five hundred and ten (1510). The sample size was four hundred and twenty-nine (429) derived from Godden (2004) formula. A purposive sampling and random sampling technique was adopted. Regression model was used to test the hypotheses of the study. A total number of four hundred and twenty-nine (429) questionnaire was administer to the respondents at the selected foods and beverage firms  in South-South, Nigeria seventy-one (71) questionnaire were lost with the percentage ratio of 16.6%, while three hundred and fifty eight (358) questionnaire were retrieved with the percentage ratio of 83.4% which was suitable for the study to carry out the analysis. The findings of the study found out that pull system has a significant effect on job satisfaction of food and beverage companies in South-South Nigeria. Value stream mapping has a significant effect on service delivery of food and beverage companies in South-South Nigeria. The study concluded that organizations that adopt lean management practices often experience improved quality, increased efficiency, reduced costs, and higher customer satisfaction. The study recommended that companies under the study should adopt a pull-based work system where tasks are assigned based on actual demand and employees’ capacity. This approach prevents workload overload, reduces stress, and allows staff to work at a manageable pace.

The objective of the study is to examine the socio-economic factors and tax compliance among small businesses in Nigeria. The study employed a cross sectional survey design and adopted simple random sampling technique. Data was gathered through a structured questionnaire from 237 small business owners in Ojo Local Government Area in Lagos State using Taro Yamane Statistical Formula to ascertain the sample size. It employed Descriptive Statistics and Ordinary Least Square Regression to analyze the data. The results showed that tax literacy level significantly influence tax revenue generation (β = 0.2741, p= 0.0000 < 0.01), while taxpayers' ethnicity had no significant impact on tax evasion (β= 0.0883, p = 0.1566 > 0.1). Additionally, tax income level had an impact on tax gap (β= 0.1731, p = 0.0369 < 0.05). This study therefore recommended tax literacy programs, consideration of income level on tax policies and incentives for small businesses