Local Revenue, Local Taxes, Local Retribution, Financial Statements, North Sumatra

The rising wave of insecurity in Nigeria has fuelled crime rate and terrorists attacks in different parts of the country, leaving unpalatable consequences for the nation’s economy and its growth. Despite the plethora of security measures taken to address the daunting challenges of insecurity in Nigeria, government efforts have not produced the desired result. When there is insecurity it will be difficult for women to participate in entrepreneurial activities. This study therefore, sought to establish armed robbery as a determinant of women’s participation in entrepreneurial activities in Ondo State. The study adopted descriptive research of the survey type. It employed simple random sampling technique. The sample consisted eighty (80) women entrepreneurs randomly selected from age range (20-54 years). Findings of the study revealed that demographic characteristics of the respondents have effect on women’s participation in entrepreneurial activities. It shows that armed robbery incidence hindered women from participating in entrepreneurial activities. In conclusion, armed robbery cases have adverse consequences on entrepreneurial activities by discouraging them from expanding their businesses. It was recommended among other that Government should put in place welfare packages to cushions the effect on women entrepreneurs who lost to armed robbers while families, friends and general public should lend a hand to concerned women entrepreneurs.

The concept of Human Resources has evolved and developed rapidly. At the beginning of its development, the concept of HR was known as the welfare office or the welfare industry, then it developed into labur management, then into personnel management, then into human resource management and the last stage of development was known as human capital or people management. At this stage it should be time for the concept of HR to change, starting from its definition, strategy, challenges and also the concept of HR in the digitalization era but unfortunately the development of comprehensive literature at this stage is still lacking. The rapid development of technology in the Industrial 4.0 era has had an impact on the shift in the role of humans as strategic elements in an organization. The transfer of technology marked by the use of Artificial Intelligence (AI) has led to the shift of most of human work to machines. The development of the Internet of Things (IoT) has had an impact on the automation of most jobs. The concept of Big Data with a large volume, speed and variety of data has shifted the role of humans in obtaining, processing and analysing data for managerial decisions. In addition, there is a tendency in the future for companies to turn into a Smart Industry which has an impact on the lack of recruitment and applying high selectivity in the selection of their employees. This phenomenon will continue to grow to a point where humans themselves begin to doubt the existence of humans as a critical and important resource in an organization. Companies are starting to ask “is it still important for people to be retained in their organizations?”. Even if some people must be preserved, who should be retained in the organization. This situation becomes a big problem for the continuity of human importance in the industrial world. A concrete solution must be sought to solve the problem of the loss of the role of humans "in their own homes". This study aims to formulate a digital human-based human capital development model by synergizing the roles and responsibilities of educational institutions, government and industry in preparing humans who are able to survive, meet the requirements and exist in the growing "Smart Industry". The research is directed to formulate a digital human model with the research phase starting with a systematic literature review following a structured manuscript.