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IMPACT OF TAX SHIELDING AND FIRM SIZE ON PROFITABILITY: IMPLICATIONS FOR POLICY LEGISLATION AND MANAGEMENT
Get PDFThis study examined the effects of tax shielding dynamics using firm size as a moderator on profitability in the Nigerian non-financial sector. The study made use ofsecondary data from 53 listed non-financial firms from the Nigerian Exchange Group between 2012 and 2021. The data were tested using STATA 14 statistical software. The result of the test reveals a chi-square statistic of 0.28 and a corresponding p-value of 0.9634 which suggests that the independent variables are not statistically significant. Specifically, our findings reveal that there is no significant linear relationship between DEBTTAXand ROE, that NONDEBTTAX indicates a negative relationship withROE and that there is no significant linear relationship between FIRM SIZE and ROE. The study therefore recommends a re-evaluation of tax policy which involves re-assessing the effectiveness of tax incentives or exemptions aimed at encouraging debt financing and a review tax rates, tax exemptions, and tax deductions applicable to nondebt taxes. It also recommends that policymakers could implement targeted policies to support the growth and development of SMEs in the non-financial sector. Furthermore, managers should prioritize tax planning and compliance efforts to minimize the impact of tax liabilities on profitability and focus on optimizing resource allocation and operational efficiency to enhance profitability
Challenges Impacting Effective Work-Stress Management in the Nigerian Petroleum Industry
Get PDFWork-related stress in the Nigerian petroleum industry is a major challenge which impacts severely on worker’s health and productivity. Despite measures put in place by the organizations and supervisors to effectively manage work-related stress, challenges still abound, which results is severe impacts on the workers. This study was conducted to uncover the challenges affecting effective work-stress management in the Nigerian petroleum industry. Grounded on the Person–Environment fit theory,the study adopted a multiplecase study design to enhance triangulation of data from several sources. The population for the study was supervisors in petroleum companies in the Nigeria Niger Delta region who have successfully applied strategies to reduce work- related stress. Purposive sampling technique was adopted to samplesixsupervisors from three companies to participate in the study. The instrument for data collection as a structured interview guide and company document analysis. Results of the study showed the major challenges encountered which hinders effective work-stress management are urgent requests by clients that adversely impact effective planning, inadequate resources to achieve worker-pay match, and inability to adapt stress management strategy to meet individual worker’s need. The study also identified that effective work-related stress management requires a synergy of all stakeholders within the petroleum industry. Such an approach requires collaboration among the workers, supervisors, organizational leaders, and clients or customers. With an all-stakeholders approach, availability of resources to enable worker–pay fit, and adaptation of stress management strategy to meet individual worker’s need, work-related stress in the petroleum industry of the Niger Delta can be effectively managed to enhance workers’ health, work-life and work-family balance, and increased organizational profitability with positive socio-economic impacts on the oil producing communities and Nigerian government revenue
THE NEXT WORLD WAR: NOT NEAR, BUT NOT SO FAR
Get PDFThe unfolding scenarios in the international system require some interrogation. The ominous threats of nuclear weapons by competing and contending powers, both major and global, give the system a complex character at a time it is relapsing into imminent anarchy. In East Asia, the crisis between China and Taiwan is experiencing massive troop and armament deployment. Also, the sticky situation between North Korea and South Korea has witnessed series of missile tests by North Korea to which South Korea has not responded other than to swagger with the U.S. in joint military drills. It is evident that the provocations are calculated. In South Asia, Iran looks unstoppable with its uranium development. The recent arms deal between North Korea and Russia was also meant to expand the scope of threat. The Russian-Ukrainian war in Eastern Europe can boast of deployment of different kinds of technological equipment and gadgets of war. This study is designed to provide theoretical understanding to these build-ups via empirical findings in order to establish their potential for escalatory tendencies into an all-out war of global proportion. The study adopts nuclear weapons and international conflict theory as its theoretical framework. There is very scarce literature on the endangerment of nuclear symmetries compelled by the overwhelming actions and desires of individual states to also develop their own nuclear capabilities like others. This paper therefore attempts a theoretical contextualization of nuclear weapons symmetries and asymmetries and the psychological and political maturity of the countries’ leaderships not to allow this grandstanding to undermine and imperil global peace. 
Knowledge, Attitude, and Use of Telemedicine among Health Care Professionals in Federal Medical Center, Bayelsa State, Nigeria
Get PDFBackground: Telemedicine systems are essential in addressing the shortage of competent medical specialists as well as the availability of healthcare delivery in underdeveloped nations. However, the question is whether medical professionals would use this technological advancement, which has improved medical practice everywhere. The study aims to evaluate the attitude, knowledge and usage of telemedicine services among healthcare personnel in Bayelsa State.
Method: 150 clinicians at Federal Medical Centre (FMC), Yenagoa, were chosen in a cross-sectional descriptive study employing a standardized questionnaire. Statistical analysis was performed on the collected questionnaire data using SPSS, Chi-square, and Pearson correlation.
Results: According to the findings of this survey, there were 150 respondents in total, most female. Furthermore, the majority of responses were nurses. Moreover, most responders had 6 to 10 years of work experience. Again, 23.3% of respondents had high awareness of telemedicine services, compared to 69.3% who had moderate understanding and 7.3% who had low awareness. The mean score of all categories was more significant than the standard mean score of 0, indicating that a large proportion of participants had a favourable attitude response towards telemedicine. According to the survey, most study participants do not deliver telemedicine services.
Conclusion: In conclusion, while a large majority of respondents had strong knowledge and a positive attitude towards telemedicine, more needs to be done in the areas of use and awareness for the technology to be fully implemented
Prevalence of Iron Deficiency Anemia Among School Children in Tobruk City, Libya
Get PDFAnemia continued to become a major public health problem in developing nations includingLibya. Especially, school children are more vulnerable for anemia and consequences of anemia Both Iron deficiency and iron deficiency anemia have considerable adverse effect on human health. Among the different negative health concerns, including stunt development, less developed immunity, lower IQ level, no proper physical work capacity, more fatigue The present study aimed to estimate the prevalence of iron deficiency anemia (IDA) in school-going children. Our study sample was consisting of 366 school age children from (6-14) years of both genders. The blood samples were collected in EDTA (Ethylenediaminetetraacetic acid) tubes from four different health serves centers in Tobruk by trained and veteran persons. Questionnaires were utilized for the data collection, at the time of blood samples collection. Hemoglobin (Hb), hematocrit (Hct), Mean Corpuscular Volume (MCV), Mean Corpuscular hemoglobin concentration (MCHC), white blood cell and red blood cell (RBC) were determine by automatic hematological analyzer model. Results: Of the 366 screened school children 51.0% males and 48.0% females, were anemic (Hb<12 g/dl) 104 males (54.7%) and 120 females (57.9%). 25% females and 40% males were having Iron deficiency anemia (Hb<12 g/dl & serum ferritin<15 ng/ml). The percentage significant different between males and females in prevalence of IDA. The percentage of anemic children was also high (42%) in age group of 6 - 7years. Pale skin was the most common symptom of anemia. This study found that prevalence of anemia was a moderate public health problem in school children. Due to the complications of anemia for school children, preventative planning and control of anemia among school children in Libya is necessary
PRODUCT DELIVERY AND FINANCIAL IMPLICATIONS OF BEVERAGE FIRMS IN PORT HARCOURT
Get PDFThe nexus of this work was to ascertain the extent to which product delivery affects financial implications of beverage firms in Port Harcourt. Two dimensions were studied; timeliness and customer support. Their effects on financial implications were measured in the study. Descriptive research design was used and four hypotheses were formulated and tested using the data collected from 102 respondents through a five Point Likert Scale questionnaire, with the sampling frame selected through purposive and convenience sampling. The study adopted Spearman Rank Order Correlation Coefficient to analyze and as well determine that extent of relationship between product delivery affects financial implications of beverage firms in Port Harcourt. Findings showed that the dimensions of product delivery influence financial implication, hence, the study concluded that product delivery has a positive relationship with financial implications. It was therefore recommended that, beverage sector in Port Harcourt should devise the strategies that motivate the customers by making product available at all time
Constructivists’ Teacher-Preparation Strategy for Crossover to the 21st Century: A Case of Eastern Uganda
Get PDFThis study aimed to explore the constructivists' teacher-preparation practices in selected Teacher Training Institutions (TTIs) in Eastern Uganda as leverage to derive a strategy that enables crossoverto the 21st. Century. A qualitative research design using purposively sampled Primary Teachers Colleges and 15 participants informed the study. Data were collected using multiple in-depth interviews and observations and analyzed following Moustakas's (1994) procedure. Data analysis and results revealed that teacher educators continue to rely on traditional approaches in instruction and supervision of school practice. This phenomenological study established the lived experiences of teacher educators and students in light of constructivists’ teaching. Colleges are nascent in implementing modern constructivist practices in education moving away from being stuck to traditional instructional practices and the lack of motivation and knowledge among teacher educators to adopt modern approaches. This research study adds to the existing pool of knowledge, suggesting how constructivist’ teaching can support teaching effectiveness and promote students’ learning by amplifying the need for pedagogical enhancement and digital fluency through integrating ICT and reflective practice in instruction. The study recommends establishing and setting up a Reflective Practice Laboratory at the Uganda National Institute for Teacher Education (UNITE)- Another Degree Awarding Institution in Uganda, and the affiliated Teacher Training Institutions (TTIs) for Teacher Educators and trainees’ induction on several constructivist’ practices that include systematic reflection, clinical supervision, use and integration of ICT and other interventions in congruence with the Education Agenda 2063 and 21st Century Skills. 
INFLUENCE OF PARENTING STYLES AND PARENTS' EDUCATIONAL LEVEL ON SOCIAL ADJUSTMENT OF SECONDARY SCHOOL STUDENTS
Get PDFEarly studies proposed that parents are in charge of their children's emotional and social development and that a child's home environment shapes certain attitudes in him that are aided or hampered by his experiences at school. in today's world, a lot of the good attitudes that parents teach their children at home are hampered by some of the experiences they have outside of the family and at school. As a result, these experiences lead to youngsters having more trouble in school and adjusting to their social environment. The study applied the ex-post facto design. Students involved in the study include 368 senior secondary school students. The questionnaire served as the primary tool for data gathering. One-way Analysis of Variance (ANOVA) and the t-test were used to evaluate the generated data. The results showed that parental styles have a substantial impact on their children's social adjustment, whereas parents' educational backgrounds had no significant impact on their children's social adjustment in the state. This study would be beneficial to parents, teachers and students. Based on the findings it will enlighten parents, students and teachers that parental styles and parental educational level greatly influence children social adjustment
OVERVIEW OF THE ROLE OF THE VILLAGE CONSULTATIVE BOARD IN VILLAGE GOVERNMENT
Get PDFLaw of the Republic of Indonesia Number 6 of 2014 concerning Villages has brought new enthusiasm and hope to create independent villages. The Law regulates the position, function and role of village government, and also explains the representation of the population with the formation of the Regional Consultative Board (BPD). BPD has a strategic function in determining village policies and supervising the implementation of village government. The aim of the research is to determine the role and supporting and inhibiting factors related to the performance of the BPD of Sungai Payang Village, Loa Kulu District, Kutai Kartanegara Regency. This qualitative descriptive research was carried out in Sungai Payang Village, Loa Kulu District, Kutai Kartanegara Regency from February to May 2023. Key informants and informants who were the subjects of the research were: Village Head, Chair of the BPD, Chair of the Empowerment Institution Community, Chair of Traditional Institutions, Youth Leaders, and Women Leaders. Data collection was carried out through library research obtained through journals, books or supporting materials in research; and through field research through observation, interviews, and documentation. Data analysis was carried out by systematically searching and compiling data obtained from interviews, observations and documentation. The stages of data analysis are: data collection, data reduction, data presentation, and drawing conclusions/verification. The results of the research show that: (1) BPD Sungai Payang has carried out its role well as supervisor of village development, supervisor of Village Head performance, supervisor of village finances, exploring, accommodating and channeling community aspirations, and submitting Draft Village Regulations; (2) supporting factors for BPD Sungai Payang activities are that the BPD administrators are on average educated, the availability of a BPD office, BPD members understand the problems, potential and conditions of the village, and understand the rules related to the technical implementation of village government, and the creation of good cooperation between BPD and Village Government; and (3) factors inhibiting the tasks and role of the BPD, namely: lack of coordination between institutions and village officials to absorb the aspirations of village residents, sometimes personal egos and certain groups emerge, some BPD administrators have junior high school education, not all BPD members are able to understand the main duties & position of the BPD, and there is a lack of synchronization between the BPD and the village government in terms of the village development budget
SERVICE QUALITY DELIVERY AND CUSTOMERS’ PATRONAGE OF COMMERCIAL BANKS IN PORT HARCOURT
Get PDFThe study examines the influence of service quality determinants such as: tangibility and service responsiveness on customer patronage in the commercial banks in Port Harcourt. The population of the studycomprises of the 22 registered commercial banks in Port Harcourt, which is legally endorsed by the Central Bank of Nigeria. The study adopted a censussampling technique and the entire 22 banks was studied. Datawere collected for the study using structured twohundredand twenty (220) copies of questionnaires which was given to the twenty-tworegistered banks in the frame of ten (10) copies per bank. The Spearman Rank Order CorrelationTechnique was employed to test the various hypotheses formulatedthrough the aid of Statistical Package for Social Sciences (SPSS). The results of the findings revealed that there is a positive and significant relationship between service quality delivery and customers’ patronage of commercial banks in Port Harcourt. The study recommended the commercial banks in Port Harcourt to should be passionate about service quality delivery as this lead to high level of customer’s patronage