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The Impact of Self-Assessment Regulations on Tax Revenue Generation in Nigeria
No full textThis paper investigates how self-assessment regulations impact on generating tax revenue in Nigeria. The study determines the effectiveness of self-assessment regulations in Nigeria, the impact of adoption of self-assessment in reducing revenue loss in Nigeria; and examines the impact of self-assessment regulations on the growth of revenue in Nigeria. Survey design, using a structured questionnaire was adopted. The population of the study is 500 staff from Lagos Island regional Offices of the Federal Inland Revenue Service. 240 respondents comprising management staff was selected randomly from the population as the sample size for the study while 223 copies duly completed were retrieved and used. Spearman’s Rho Correlation Coefficient, Regression Analysis including Analysis of Variance and Chi-square (X2) statistics were used to test the formulated hypotheses. Results of the study indicate significant positive impact of Self-Assessment regulations on generating revenue in Nigeria, that lack of transparency in accounting for tax revenue encourages tax evasion and avoidance in Nigeria. Recommendations proffered include: increasing public enlightenment campaign on self-assessment regulations; improve on transparent use of tax revenues to militate against sharp practices, evasion of taxes; and constant review of the tax laws and policies
PERCEIVED EFFECTS OF THE RELATIONSHIP BETWEEN COOPERATIVE, PROBLEM-SOLVING STRATEGIES AND STUDENTS’ ACADEMIC PERFORMANCE IN FINANCIAL ACCOUNTING IN SELECTED SECONDARY SCHOOLS IN LAGOS STATE
No full textThis study examined the effect of cooperative and problem-solving teaching methods on students' academic performance in Financial Accounting in selected secondary schools in Lagos State. To carry out the study, six specific objectives were raised. Descriptive survey research design was adopted for the study. The population for the study were all the Senior Secondary School two (SSS 2) commercial students and Financial Accounting Teachers in the three hundred and twenty-one (321) public senior secondary schools of which only 200 students and 20 teachers were sampled. Three instruments title Financial Accounting Achievement Test (FAAT), Students Attitude Towards Learning Financial Accounting Questionnaire (SATLFAQ) and Teaching Method Questionnaire (TMQ) were used to collect data needed for the study. The instrument was tested for reliability using Cronbach alpha statistics and a reliability coefficient of which 0.789, 0.688 and 0.806 were gotten which shows the instruments were reliable. The findings of this study revealed that, cooperative and problem-solving teaching method has significant effect on students’ academic performance as well as attitude towards learning Financial Accounting but there is a significant difference in male and female students' academic performance and attitude towards learning Financial Accounting in selected secondary schools in Lagos State. Based on the study findings, it was recommended among others that, the teachers, school managers and school support officers should promote the use of cooperative and problem-solving learning strategy as a commonly use strategy in classrooms as it will promote and encourage students to work together thereby enhancing students’ retention ability
Parastrophes and Cosets of Soft Quasigroups
No full textThis paper introduced the concept of soft quasigroup, its parastrophes, soft nuclei, left (right) coset, distributive soft quasigroups and normal soft quasigroups. Necessary and sufficient conditions for a soft set over a quasigroup (loop) to be a soft quasigroup (loop) were established. It was proved that a soft set over a group is a soft group if and only if it is a soft loop or either of two of its parastrophes is a soft groupoid. For a finite quasigroup, it was shown that the orders (arithmetic and geometric means) of the soft quasigroup over it and its parastrophes are equal. It was also proved that if a soft quasigroup is distributive, then all its parastrophes are distributive, idempotent and flexible soft quasigroups. For a distributive soft quasigroup,it was shown that its left and right cosets form families of distributive soft quasigroups that are isomorphic. If in addition, a soft quasigroup is normal, then its left and right cosets forms families of normal soft quasigroups. On another hand, it was found that if a soft quasigroup is a normal and distributive soft quasigroup, then its left (right) quotient is a family of commutative distributive quasigroups which have a 1-1 correspondence with the left (right) coset of the soft quasigroup
The Impact of Climate Change on Agriculture in Nigeria, Focusing on Maize: Implications for Actuaries
No full textIn recent times, climate change has become one of the most complicated challenges facing human society. This study is aimed at establishing how the actuary is affected by the impact of climate change on agriculture. In this study, maize is the major agricultural product considered. Time series analysis (unit root test, cointegration and error correction model) via Eviews 9.0 was utilized to analyze the data obtained from the World Bank groups database and Food and Agricultural Organisation Statistical division 1961-2020, which contained a set of time series data on rainfall, temperature and yield of maize in Nigeria. The results showed climatic elements (rainfall, temperature) has no significant effect on the yield of maize in Nigeria. It is recommended that climate change through a natural occurrence should not be an added input to models for the calculation of premiums in Nigeria. Another agricultural risks such as institutional risk, production risk, human risk, price risk, and financial risk could be considered
Microfinance Banks’ Credit and The Performance of Micro, Small, and Medium Scale Enterprises in Lagos State, Nigeria
No full textMicro, Small, and Medium Enterprises (MSMEs) are economy-boosters in most countries across the globe. The availability of capital to MSMEs is crucial for growth and survival. This study investigates the relationship of Micro-Finance Banks’ (MFB) credit with the growth of MSMEs in Lagos state, Nigeria. Three hundred copies of structured questionnaires were administered to a purposively selected sample of MSMEs owners/managers that had accessed loans from MFBs in Lagos state. Two hundred and ninety copies of the research questionnaire were retrieved and analyzed with descriptive statistics and Pearson chi-square statistics. The results show that credit facilities from MFBs are not only positively related to the productivity of MSMEs but also significantly contribute to their expansion. Furthermore, the non-monetary services of MFBs are related to the growth of MSMEs. This study concludes that credit facilities from MFBs are positively related to the growth of MSMEs in Lagos State. The study recommends that funds should be made available to MSMEs at a business-friendly lending interest rate
Approximate Identities in Algebras of Compact Operators on Frechet Spaces
No full textBounded approximate identity(bai) is a key concept in the theory of amenability of algebras. In this paper, we show that algebra of compact operators on Frechet space X has both theright and left locally bounded approximate identities. Sufficient conditions for the existence of these identities are established based on the geometry properties of the Frechet space X andits dual space X' respectively
The Meaning, Function, and Contextual Usage of Metaphors on Women in Russian and Yorùbá
No full textMetaphors are meaning-making mechanisms based on communicative and contextual constructs. Since metaphorical expressions are used to express cultural values and the belief systems of people in a linguistic community, the meaning, function and contextual usage of metaphors differ from language to language and from culture to culture. This paper probes the meaning, function, and contextual usage of metaphors on women in Russian and Yorùbá languages. The paper employs the theory of context by Bronislaw Malinowski as the analytical framework for explicating the meaning, relevance, and function of the sampled metaphors. It argues that metaphors are used to project the worldview of people in different speech communities on social issues, including their perspectives on women. It reveals that speech communities project their worldviews on women through language use. The paper concludes that metaphors in Russian and Yorùbá speech communities portray women both positively and negatively, especially in terms of their social functions and speech acts. However, metaphors on women show that there is still a positive representation of women to depict their relevance in patriarchal societies
Verb Relativization in Yoruba Revisited
No full textThe claim in Yoruba Grammar that expressions featuring verb relativisation are sentential nominalisations because they convey only the meanings of such nominalisations is both both false and fallacious. Copies of relativised and focused verbs are always nominalised because they are required to head NPs, and the originals of such verbs always remain in situ as, otherwise, primary aspect marker co-constituents would be unlicensed
Eulogistic Names of God among Igbo Christians
No full textPrevious studies on Igbo names mainly dwelt on the taxonomy, typologies and names of humans, with inadequate attention paid to names used in making reference to God. This paper examines praise names of God as devised and employed by Igbo Christians. The aim is to delineate the various names, the reasons behind them, and the relationship between such names and Igbo culture. The paper employs the theoretical framework of Sapir-Whorf Hypothesis and adopts descriptive methods for the analysis of purposively elicited data from twenty Igbo male and female respondents. Findings reveal a list of praise names such as Ukpakanagbanudummiri, Ugwunyirionyeoso, Aghaerii, etc., which express God’s greatness, mighty power, kindness, and benevolence. It establishes that most of the names are sourced from Igbo culture that are related to the names of God in the the Bible. The paper concludes that the praise names of God used by Igbo Christians present a holistic appraisal of divinity from the perspective of the user-respondents and Igbo worldview in general
A Psychoanalytic Study of Civil War Combatants and Postwar Citizens in Olu Obafemi’s Wheels
No full textThe traumatic experiences of the Nigerian Civil War continue to resonate in the minds of literary writers and the people that witnessed the unpleasant theatrical phenomenon and the remote political turbulence, coups and counter-coups that preceded it. Alhough the war ended decades ago, the psychological reflections of the traumatic episodes are re-activated by similar occurrences that characterized Nigeria’s national life today. This paper examines the psychological sufferings of combatant civil war survivors and postwar citizens created by the psychopathic personality disorders of top military officers and political leaders as captured in Olu Obafemi’s Wheels. The study adopts Freudian psychoanalytical approach that focuses on the unconscious minds of the author and characters in literary works, using descriptive and analytic methods. It explores the mindset of characters to ascertain the factors that influenced their motives and actions in the chosen text. Findings show that politicians and superior military officers have psychopathic disorders which influence their thoughts and actions in the society. They exhibit excessive instinctual drives for sexuality, material wealth, exploitation and oppression without being sensitive to the plights of their subordinates and the masses. It is argued that the uncontrollable desires of these psychopaths trigger the psychic and emotional conflicts experienced by Musa, Kofo, and other characters in Giro community. The paper concludes that Musa’s unpleasant experiences during the civil war majorly influenced his actions in the novel