This study investigated corporate firm characteristics and tax avoidance of
consumer goods companies that are quoted in Nigeria. The variables of corporate
firm characteristics (firm size (FSIZE), firm profitability (FPROF) and firm
leverage (FLEVE)) were analysed to determine their influence on tax avoidance
(TAXA). For the objective of the study to be achieved, twenty- six (26) quoted
companies on the Nigeria Stock Exchange (NSE) from the consumer sector of the
economy were cautiously selected and analyzed for the period (2016-2020). The
study employed the panel least squares (PLS) regression by using E-view 9.0
packages for the data to be analyzed.

The research aimed at examining the impact of poaching activities in the Yankari
game reserve which is the most significant habitat for elephants in Nigeria. The problems
faced is the managing the tourists, and wildlife poaching by the local community due to the
prevailing economic condition of the villagers that surround the reserves. Secondary data
were extracted from Yankari Game Reserve. Both linear and non-linear regression models
were adopted for the analysis. The result showed that the S-curvenon-linear model fitted the
number of poachers arrested data most and it can be used to model and predict the number
of poachers