Nnamdi Azikiwe University Journals
Not a member yet
5579 research outputs found
Sort by
Effect of Chemical Treatment and Titanium Dioxide Nanoparticles on the Impact Strength of Miscanthus Fiber-Reinforced Polypropylene Composites Tailored for Helmet Applications
No full textThe quest for the use of natural fibers in the reinforcement of polymers has risen due to various advantages of natural fibers over their synthetic counterparts. This study investigated the effects of chemical treatment and titanium dioxide nanoparticles in the impact strength of miscanthus fiber-reinforced polypropylene composites tailored for helmet application. Water retting was employed to extract the fibers from the stems of miscanthus grass. The extracted fibers were washed, chemically treated, oven-dried, pulverized, and sieved to a fine particle size. Titanium dioxide nanoparticle contents of 5 wt% to 20 wt%, an interval of 5%, were used. Miscanthus fiber-reinforced polypropylene composite samples, with or without titanium dioxide nanoparticles, were produced via the injection molding process. The impact test on the set of composite samples was conducted by ISO 179 standards. The results indicated that the chemically treated miscanthus fiber-reinforced polypropylene composite had a better impact strength than the untreated miscanthus fiber-reinforced polypropylene composite. The addition of titanium dioxide nanoparticles enhanced the impact strength of the composite. This study concludes that chemical treatment of miscanthus fibers and the addition of titanium dioxide nanoparticles are needed to enhance the mechanical properties of miscanthus fiber-reinforced polypropylene composite tailored for helmet applicatio
Experimental Analysis of Combustion Properties of Tropical Wood Waste for Energy Production in Nigeria
No full textRenewable energy is becoming more and more well-known, with a focus on how it could replace fossil fuels. In Nigeria, sawmills that sell wood produce a lot of wood waste. This study, therefore, will focus on the experimental analysis of combustion properties of tropical wood waste for energy production in Nigeria. Okwen (Barchystegia spp.), danta (Nesogordonia paraverifera), afara (Terminalia superba), yukumo (kiranico), and altonia (Alstonia spp.) were collected from a sawmill in Benin, Edo State, and used as the samples. The moisture content, calorific values, and combustion analysis of the wood samples were determined. The findings indicated that the wood samples have a percentage moisture content that ranged from 7.26% to 7.70%. Similarly, the samples were also found to have high calorific values, the values being 30,516.81 kJ/kg to 30,738.38 kJ/kg. Besides, the combustion performance of the samples also revealed that the amount of carbon (IV) oxide released to the atmosphere during combustion is extremely low (18% to 22%). Therefore, rather of being disposed of, which could contaminate our environment, the wood waste samples produced in sawmills around Nigeria could be used to generate energ
ASSESSMENT OF THE EFFECT OF BIG DATA ANALYTICS ON ACCOUNTING INFORMATION QUALITY IN NIGERIA
No full text In the past years, accounting information quality has posed a big challenge to firms, stakeholders, industry watchers and the accounting profession globally. It is against this backdrop that the big data analytics emerged as one of the solutions to this dilemma. This study therefore critically assessed the effect of big data analytics on accounting information quality in an under researched sector, the hospitality sector in Lagos. Evidence obtained from the responses of 102 accountants and 50 IT staff selected through purposive sampling technique served as the source of data. These raw data were subjected to detailed descriptive tests and regression analyses. Findings here proved that velocity of data and variety of data had positive and significantly strong effect on the quality of accounting information while volume of data had a smaller positive significance. It is therefore imperative to recommend amongst others that firms should integrate the adoption of big data analytics into mainstream accounting activities and accountants should also prioritize their technological development in order to meet up with the rapidly increasing demands of stakeholders
EXCHANGE RATE VOLATILITY AND PERFORMANCE OF MICRO AND SMALL ENTERPRISES IN SOUTHEAST, NIGERIA
No full text This study investigated the impact of macroeconomic variables on the performance of Micro and Small Enterprises (MSEs) across various sectors, utilizing a sample of 450 respondents. The primary objective was to analyse how macroeconomic factors such as gross domestic product (GDP) growth, exchange rates, interest rates, central bank exchange rate policies, and government debt influence customer satisfaction and market expansion among micro and small enterprises. To achieve this, the study employed the econometric regression technique of Ordinary Least Squares (OLS) across five models, each incorporating different macroeconomic variables as predictors. The first model examined the relationship between GDP growth and enterprise performance, yielding a positive and statistically significant coefficient of 0.45 (p < 0.01), indicating that higher economic growth enhances SME customer satisfaction and market reach. The second model assessed the influence of exchange rates, which showed a negative coefficient of -0.32 (p < 0.05), suggesting that currency depreciation adversely affects SME performance by increasing operational costs. The third model focused on interest rates, revealing a negative coefficient of -0.27 (p < 0.05), implying that rising interest rates hinder SME growth by elevating borrowing costs. The fourth model incorporated central Bank exchange rate policies, which exhibited a modest negative relationship with SME performance, with a coefficient of -0.15 (p > 0.05), indicating limited significance. The fifth model analyzed government debt, resulting in a negative coefficient of -0.40 (p < 0.01), emphasizing that high public debt levels can crowd out private sector growth and negatively impact SMEs. The findings collectively suggest that macroeconomic stability - characterized by sustainable GDP growth, stable exchange rates, low interest rates, controlled inflation, and manageable government debt - is crucial for fostering a conducive environment for SME development. Notably, among all variables, GDP growth and government debt emerged as the most significant predictors of enterprise performance. Based on these results, policy recommendations are made
FINANCIAL TECHNOLOGY AND THE GROWTH OF THE LISTED DEPOSIT MONEY BANKS IN NIGERIA
No full textThis study examined the impact of financial technology on listed deposit money banks in Nigeria. The study covered the period of 2005 to 2023 and employed Autoregressive Distributed Lag Model (ARDL) to analyses the annual time series data. While the data for financial technology index and return on assets were obtained from World Development Indicators, the data for automated teller machine, mobile money transactions and credit to private sector were sourced from Central Bank of Nigeria statistical Bulletin. The findings reveal that financial technology and automated teller machine have a significant positive impact on deposit money banks’ survival in Nigeria. However, it was observed that mobile banking transactions and credit to private sector have negative and insignificant effects on the survival of deposit money banks in Nigeria. It is recommended that banks should invest heavily in financial technology that would make banking services free of any network hitches that usually cause delay in transactions and double debit of customers account without dispensing cash. If this is done, mobile banking transactions and other forms of payment platform will be fortified
SUSTAINABILITY DISCLOSURE AND FIRM VALUE OF LISTED MANUFACTURING FIRMS IN NIGERIA
No full text The study examined the effect of sustainability disclosure on the firm value of listed manufacturing firms in Nigeria. The specific objective was to assess the effect of environmental disclosure index, social disclosure index and economic disclosure index on the market capitalisation of listed manufacturing firms in Nigeria. Sampling a total of 53 purposively selected, relevant secondary data from the annual reports of the firms from 2015-2024 were extracted and exposed to further analysis using the panel least square regression technique (cross-sectionalized weights included). The findings revealed that environmental disclosure index has a positive and significant effect on market capitalisation of listed manufacturing firms in Nigeria (β = 0.3380, p = 0.0000); social disclosure index has a positive and significant effect on market capitalisation of listed manufacturing firms in Nigeria (β = 0.5042, p = 0.0000); economic disclosure index has a strong positive and significant effect on market capitalisation of listed manufacturing firms in Nigeria (β = 3.2793, p = 0.0000). In conclusion, firm’s commitment to responsible practices, operational resilience, and socio-economic enhance investor confidence and attract long-term capital. The study recommended that the Federal Ministry of Environment should collaborate with corporate boards to institutionalize sector-specific environmental disclosure frameworks which should include clear reporting standards on waste management, emissions control, energy efficiency, and environmental risk management
EFFECT OF TAX AUDIT ON TAX COMPLIANCE IN NIGERIA
No full text The study examined the effect of Tax audit on Tax compliance in Nigeria. Specifically, it sought to assess the effect of desk audit and the field audits on Tax compliance in Nigeria Adopting the quantitative survey approach, a total of 139 Respondents were sampled from 235 permanent (Managerial and Non-managerial cadres) staff of Federal Inland Revenue Service (FIRS), Abuja. However, primary data collated from 127 Samples were analysed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) with the aid of Statistical Package for Social Sciences (SPSS) version 23.0. Findings showed that desk audit has significant effect on the Tax compliance in Nigeria (p-value 0.002 < 0.05). It was discovered that Field audit has significant positive effect on Tax compliance in Nigeria (p-value 0.005 < 0.05). In conclusion, The country’s Tax system, therefore, stands to benefit from continued investment in audit technologies, human resource development, and the establishment of risk-based audit selection criteria to optimize audit outcomes. The study recommended that Tax authorities, particularly the Federal Inland Revenue Service (FIRS) and State Internal Revenue Services (SIRS), should invest in modernizing audit infrastructure. This includes upgrading digital audit tools and data analytics systems for desk audits to improve efficiency and reduce manual errors. Also, efforts should be made to enhance logistics and staffing capabilities for field audits to allow more coverage of non-compliant or high-risk Taxpayers.. The study examined the effect of Tax audit on Tax compliance in Nigeria. Specifically, it sought to assess the effect of desk audit and the field audits on Tax compliance in Nigeria Adopting the quantitative survey approach, a total of 139 Respondents were sampled from 235 permanent (Managerial and Non-managerial cadres) staff of Federal Inland Revenue Service (FIRS), Abuja. However, primary data collated from 127 Samples were analysed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) with the aid of Statistical Package for Social Sciences (SPSS) version 23.0. Findings showed that desk audit has significant effect on the Tax compliance in Nigeria (p-value 0.002 < 0.05). It was discovered that Field audit has significant positive effect on Tax compliance in Nigeria (p-value 0.005 < 0.05). In conclusion, The country’s Tax system, therefore, stands to benefit from continued investment in audit technologies, human resource development, and the establishment of risk-based audit selection criteria to optimize audit outcomes. The study recommended that Tax authorities, particularly the Federal Inland Revenue Service (FIRS) and State Internal Revenue Services (SIRS), should invest in modernizing audit infrastructure. This includes upgrading digital audit tools and data analytics systems for desk audits to improve efficiency and reduce manual errors. Also, efforts should be made to enhance logistics and staffing capabilities for field audits to allow more coverage of non-compliant or high-risk Taxpayers.
CAPITAL STRUCTURE ANALYSIS AND PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA
No full textThis research examines capital structure analysis and performance of Nigerian firms. Four (4) manufacturing firms in Nigeria were selected using judgmental sampling procedure over a twenty- five (25) year period with the aim of providing a critical analysis and the need for proper appraisal of funding/financing sources so as to enhance the wealth of the organizational constituencies. In achieving the above objective, multiple regression was employed as a test statistic to find out/analyze the effect and relationship of key variables such as long-term debt to equity (LTD/E), short-term debt to equity (STD/E) and two (2) control variables - size(S) and asset growth (AG) on Return on Equity(ROE) and Return on Asset (ROA). Secondary data was gotten from four (4) manufacturing firms namely Nestle Nigeria Plc, Vita Foam Plc, 7UP bottling company, and First Aluminum Plc over a period of 25 years (2000-2024). From the research results, we observed a positive relationship between return on equity (ROE) and short-term debt to equity ratio (STD/E) while adverse relationships were observed between long-term debt to equity ratio (LTD/E) and ROE, LTD/E and ROA and STD/E and ROA all taken individually. On a joint basis, the results confirmed that there is a positive and significant relationship between the components of capital structure and ROE and ROA respectively. The F-statistics (Model 1: Fcal. = 24.427 and Model 2: Fcal. = 70.811), as well as T-statistics (Model 1: Tcal.= -0.783 for LTD/E and Tcal.= 2.931 for STD/E; Model 2: Tcal.= -1.130 for LTD/E and Tcal.= 2.857 for STD/E) indicate the significance levels of the independent variables in explaining firm performance. The model’s explanatory power, as measured by the Adjusted R-Square (77.2% for Model 1 and 83.0% for Model 2), confirms the reliability of the findings. In conclusion, while capital structure decisions are critical to firm performance, their effects are not uniform across all components or firms. The study therefore recommends amongst others that Nigerian manufacturing firms are advised to strategically prioritize short-term debt in their financing mix; Firms should undertake rigorous cost-benefit analysis before assuming long-term liabilities, ensuring that such debt aligns with the firm’s investment horizon and revenue-generating potential
GENDER MICROAGGRESSIONS: PREVALENCE AND IMPACT ON FEMALE HEALTHCARE PROFESSIONALS IN NIGERIA
No full textBackground: Gendered microaggressions, subtle but pervasive forms of discrimination, impede the professional growth of female healthcare professionals, especially in male-dominated environments. These behaviours undermine gender inclusivity, contribute to psychological distress, and hinder the potential for innovation and sustainable development in healthcare. While well documented in other sectors, research exploring their impact in Nigeria\u27s healthcare system is limited.
Aim of Study: The aim of the study was to evaluate the prevalence of gendered microaggressions among female healthcare professionals in Nigeria, examine their perceptions, and analyse the relationship between microaggressions, burnout, and job satisfaction.
Materials and Methods: A cross-sectional study recruited 111 female healthcare professionals from hospitals in Ogbomoso, Nigeria. The Sexist Microaggression Experience Stress Scale, Maslach Burnout Inventory, and a job satisfaction measure were used. Descriptive statistics (mean, standard deviation, frequency) summarized the data, while ANOVA, Spearman rank correlation, and multiple regression analysed relationships with an alpha level of 0.05.
Results: The study found a high prevalence of gendered microaggressions (mean score 28.02±4.72), high burnout levels (mean score 19.61±8.34) and reduced job satisfaction (mean score 2.64±1.06). Spearman’s correlation revealed that gendered microaggressions were positively correlated with burnout (rho=0.420, p<0.001) and negatively correlated with job satisfaction (rho= 0.247, p=0.009). ANOVA identified significant differences in gendered microaggressions across job roles (p=0.003) although no significant differences were observed across ethnicities (p=0.305).
Conclusion: Gendered microaggressions are a major contributor to burnout and job dissatisfaction among female healthcare professionals, undermining their well-being and professional growth. To promote innovation and sustainable development within the healthcare sector, it is essential to address these gendered barriers
PREVALENCE AND ASSOCIATED RISK FACTORS OF TRICHOMONIASIS AMONG PREGNANT WOMEN RECEIVING ANTENATAL CARE IN AMAC, FCT ABUJA, NIGERIA
No full textBackground: Trichomoniasis is a global public health concern threatening pregnant women and female neonatal health.
Aim: The study was designed to determine the prevalence and associated risk factors of trichomoniasis among pregnant women receiving antenatal care in Abuja Municipal Area Council, FCT, Abuja.
Materials and Method: A cross-sectional descriptive study was employed, and 422 HVS and MSU samples were collected from pregnant women aged 20-50 years and analysed microscopically using direct wet mount. A self-structured interview questionnaire was administered to collect data on the risk factors associated with trichomoniasis.
Result: The result showed that out of 422 samples tested, 97(23.0%) had the infection. Pregnant women aged 21-25 years had the highest prevalence rates of trichomoniasis with 28.9% and is relatively more (25.6%) among those in their second trimester. Educational status (χ² = 71.27, P = 0.0290), marital status (χ² = 51.95, P = 0.0140), occupational status (χ² = 9.76, P = 0.0180), income (χ² = 14.72, P = 0.0020), number of sexual partners (χ² = 6.22, P = 0.0130), condom use (χ² = 16.55, P = 0.025), and ignorance (χ² = 7.15, P = 0.0010) were the risk factors associated with trichomoniasis among the study population.
Conclusion: The study discovered that the overall prevalence of trichomoniasis in the study population was 23.0% with urine samples having a higher detection rate compared to high vaginal swab samples, though, this may be due to lager urine samples. The pregnant women aged 21-25 years and those in their second trimester of pregnancy had the highest prevalence rates of trichomoniasis. While, marital status, occupation, education, household income, condom use and ignorance were the risk factors associated with trichomoniasis infection. Therefore, there is a need for public health enlightenment to reduce the rate of infection and create more awareness among the study population