Nnamdi Azikiwe University Journals
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    EFFECT OF FINANCE ACT 2019 ON TAX REVENUE IN NIGERIA

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    The paper examines the effect of finance Act 2019 on tax revenues in Nigeria. The study was guided by three specific objectives which include to determine the Pre and Post effect of removal of flat rate of 30% on Companies Income Tax (CIT) revenue in Nigeria, to examine the Pre and Post effect of 25% increase in Value Added Tax (VAT) revenue in Nigeria and to analyze the Pre and Post effect of 10% withholding tax on dividend payout on the Petroleum Profit Tax (PPT) revenue in Nigeria.Wilcoxon Statistical Test Tool was developed to test the linear relationship between the dependent and independent variables. The result of the analysis reveals that the adoption of Finance Act 2019 has significant and positive effect on Companies Income Tax (CIT) and Value Added Tax (VAT) revenues in Nigeria. It also shows that 10% withholding tax on dividend payout on the Petroleum Profit Tax has significant effect on (PPT) revenue in Nigeria. The study concludes that adoption of Finance Act 2019 has significant effect on CIT, VAT and PPT revenues in Nigeria. The paper therefore recommends that tax revenue should be adequately shared to be beneficial to every taxpayer in order to motivate them pay their taxes as and when due. Finally, Federal Inland Revenue Service (FIRS) and state internal services should engage on high sensitization especially amongst the growing Small and Medium Enterprises (SMEs) on the importance and civic obligations to pay tax since they have little knowledge of their tax obligations

    INFLUENCER MARKETING AND THE ADOPTION OF FINANCIAL TECHNOLOGY SERVICES BY SMEs IN CALABAR, NIGERIA

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    The rise and widespread utilization of influencer marketing tactics in the digital era have sparked numerous academic inquiries into its effects on the buying behaviour of consumers across various industries. This study investigates the relationship between influencer marketing and the utilization of FinTech services among Small and Medium Enterprises (SMEs) in Calabar, Nigeria. The primary objective was to explore the effects of content marketing, influencer endorsements, and influencer product reviews on the adoption of FinTech among SMEs. Employing a cross-sectional research approach, data was gathered from 200 SME operators in Calabar using a structured questionnaire survey. Subsequently, descriptive analysis was conducted on the collected data, and the study\u27s hypotheses were tested utilizing the multiple regression technique. The findings indicate that influencer product reviews have the most substantial positive influence on the adoption of FinTech by SMEs in Calabar, followed by influencer endorsements and content marketing. These results suggest that influencer marketing plays a pivotal role in motivating Nigerian SMEs to adopt FinTech services. As a result, this research suggests that managers of FinTech companies in Nigeria should form strategic partnerships with prominent content creators and industry authorities to inform and convince SMEs about FinTech solutions. This approach aims to cultivate trust and enhance the rate of adoption among SME operators. Furthermore, acknowledging the constraints of this study, it is advised that future researchers integrate larger sample sizes and extend the scope of their investigations to encompass additional Nigerian states. This expansion would yield more extensive empirical data, facilitating broader applicability of the findings

    Secondary School Students’ Self-Efficacy as Correlate of Their Academic Achievement in Imo State

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    This study investigated the correlation between secondary school students’ self-efficacy and their academic achievement in Imo State. Five research questions were answered, and two hypotheses were tested at 0.05 level of significance. Correlation research design was adopted for this study. The population for this study consisted of 8,463 Senior Secondary School (SS2) students. Research sample consisted of 860 (420 male and 440 female) students selected through multi-stage sampling technique. The instrument used for the study was Morgan-Jinks Student Self-efficacy Scale (MJSES) which has coefficient alphas of .78, .70 and .66 for subscales, and an overall reliability coefficient of .80. Data collected for the study were analysed using summated scores descriptive statistics, Pearson Product Moment Correlation and Regression analysis. Results obtained from the study indicated that a good number of students in Imo state have high academic self-efficacy. The result also showed that a good number of the students in Imo state have good achievements in English language and mathematics. Finally, the result revealed that there is significant positive relationships secondary school students’ Self-efficacy and their academic achievement in English Language and Mathematics respectively. The study recommended, among others that Counsellors, teachers and other staff should create programmes that will help develop strong belief in the self-capacity

    Effects of Sleep Deprivation on Mental Health of Undergraduate Students of Nnamdi Azikiwe University Awka, Anambra State Nigeria

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    The study was carried out to investigate the effects of sleep deprivation on mental health among undergraduate student of Nnamdi Azikiwe University Awka. Four research questions guided the study. The study employed descriptive survey research design. The population consists of undergraduate student of Nnamdi Azikiwe University Awka. Accidental sampling technique was used to obtain 100 respondents from the population of 28,718 that formed the study. The instrument for data collection was 30 items questionnaire titled: Effects of Sleep Deprivation on Mental Health Questionnaire (ESDMHQ) which was validated by three experts in the Faculty of Education, Nnamdi Azikiwe University, Awka. Alpha coefficient method was used to determine the reliability of the instrument and the overall reliability coefficient was 0.96. Statistics mean was used to analyze the collected data. The results of the study indicated that frequent use of social media and academic workloads are the major causes of sleep deprivation among undergraduate student of Nnamdi Azikiwe University Awka. The study further indicated that depression and poor concentration among undergraduate students are the major effects of sleep deprivation on mental health among undergraduate students of Nnamdi Azikiwe University, Awka. The findings of the study further indicate that keeping the bedroom quiet, dark and cool, maintaining regular sleep routine and avoiding the use of electronic devices during bed time are major ways to reduce sleep deprivation among undergraduate students of Nnamdi Azikiwe University, Awka. It was recommended that School authority should organize educational programs such seminars that will emphasize the importance of good sleep hygiene, targeting undergraduate students. Faculties and Departments should join in creating awareness campaigns within the university community highlighting the impact of social media use, academic workload, noisy environments, and other factors on sleep quality. Non-Governmental Organisation should join in student support services in by incorporating strategies to address sleep-related issues

    Towards Students’ Personnel Administration in Universities in South East, Nigeria: The Place of Tertiary Education Trust Fund Intervention

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    This study investigated on the impact of Tertiary Education Trust Fund (TETFund) intervention on students’ personnel administration in public universities in South East, Nigeria. One research question guided the study while one hypothesis was tested at 0.05 level of significance. The study adopted a descriptive survey design. The population of the study comprised all the 231 staff made up of 16 TETFund officers and 215 Heads of Departments in the five federal universities in South East, Nigeria. The entire population was used as the study sample purposively. The instrument used for data collection was a researcher developed questionnaire. The instrument was validated and the reliability of the instrument was established using Cronbach alpha to determine the internal consistency which yielded a reliability index of 0.78. In analyzing the data, mean scores and standard deviation were used to answer the research question. The t-test was used to test the hypothesis at 0.05 level of significance. The findings revealed among others that, TETFund intervention had significant impact on students’ personnel administration in public universities in South East, Nigeria. Based on the findings, it was recommended among others that, TETFund should improve its intervention in providing grants for academic staff development for conference participation (International and National), and publications in federal universities in South East, Nigeria

    Social Media Rejection Sensitivity: Impact of Undergraduate Students Socio- Demographic Variables

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    This study investigates the influence of socio-demographic factors - gender, frequency and duration of social media use - on social media rejection sensitivity among undergraduate students. Using a descriptive survey research design, a sample of 720 students was drawn from a population of 15,732 third year students insix Federal Universities in South-East Nigeria. The Social Media Rejection Sensitivity Questionnaire (SMRS-Q) was employed for data collection. Data analysis involved the use of mean, t-test and ANOVA statistics. Results indicate that students showedsignificant sensitivity to aspects of online activities that reflect criticism and exclusion, and gender was not a significant factor across the dimensions of social media rejection sensitivity. Furthermore, frequency of social media use was a significant factor in all dimensions of social media sensitivity but the behavioral dimension, whereas the duration of social media use was a significant factor on all dimensions but on the emotional social media rejection sensitivity. It was concluded that students were sensitive to some aspects of social media rejections, and that patterns of use of social media could be more significant in impacting students’ social media rejection sensitivity than their gender. Recommendations include university-led awareness programmes and social media resilience training to support students\u27 mental health among others

    PERCEIVED BENEFITS OF E-LEARNING TECHNOLOGIES BY BUSINESS EDUCATION STUDENTS: IS AVAILABILITY A CONCERN IN UNIVERSITIES

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    The study explored the benefits of e-learning technologies in business education programmes inuniversities by considering the concerns of the availability of the technologies. Two researchquestions and two hypotheses were raised and formulated respectively to guide the study. Thestudy adopted a descriptive survey research design. The population of the study comprised 521Business Education students at the University of Benin and Benson Idahosa University, out ofwhich 100 students were used as a sample, using the disproportionate stratified random samplingtechnique. A structured questionnaire containing 17 items was the instrument used for datacollection. Having validated the instrument, its reliability was determined using Cronbach’salpha method, which yielded a coefficient 0.84. Data collected were analyzed using mean andstandard deviation for the research questions, while t-test and Analysis of Variance (ANOVA)were used to test the hypotheses. The findings of the study revealed that students had severalpositive perceptions about e-learning technologies for enhancing business education programmeto bridge the gap that exists between theories and practice in learning. However, availability ofthe e-learning resources is a concern because students perceived that the resources were notavailable in their institutions as expected. Based on the findings it was recommended thatrelevant shareholders in education should provide adequate e-learning technologies for theteaching and learning process of business education courses

    BUSINESS EDUCATION STUDENTS’ RATING OF FACTORS INFLUENCING CAREER CHOICE IN UNIVERSITIES IN EDO AND DELTA STATES

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    This study investigated business education students rating of factor influencing career choice inuniversities in Edo and Delta States. The theory of this study was hinged on Krumboltz\u27 theory ofsocial learning and career decision making. The descriptive survey research design wasemployed and the population for the study consist of 802 Business education undergraduatestudents from University of Benin and Delta State University. The sample size comprised 100Business education undergraduate students selected through a proportionate samplingtechnique. The instrument used for data collection was structured questionnaire. The reliabilityof the instrument was 0.71. The data collected were analyzed using mean (࢞̅(, standard deviationand two sample independent t-test. The findings revealed that gender and students interest playa significant influence on students’ choice of business education programme. Furthermore, thereis no significant difference between male and female students on their choice of option inbusiness education in universities. It was recommended, among others, that both male andfemale business education students should be encouraged to enrol into business educationprogrammes through the activities of their professional bodies and beneficiaries of theprogrammes

    RELATIVE EFFECTIVENESS OF COOPERATIVE AND INQUIRY LEARNING METHODS ON STUDENTS’ ACADEMIC ACHIEVEMENT AND RETENTION IN BASIC ELECTRICITY

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    The study investigated the relative effectiveness of cooperative and inquiry learning methods on students’ academic achievement and retention in Basic Electricity. Cooperative learning is an active learning method where students are arranged in pairs or small groups to help each other learn assigned material, while Inquiry learning is also a form of active learning method where progress is assessed by howwell students develop experimental and analytical skills rather than how much knowledge theypossess. Two research questions guided the study while two nullhypotheses were tested at 0.05 level of significance. Quasi-experimental research design was adopted for the study, specifically, non-equivalent experimental group design. The study was carried out in Awka and Aguata Education Zones of Anambra State. The population consisted of all the 413 NTC II students offering Basic Electricity in the 12 technical colleges in Anambra State. The sample for the study comprised 60 National Technical College year II (NTC II) students from two intact classes in two Technical Colleges in two Education Zones, drawn using multi- stage sampling procedure. Basic Electricity Achievement Test (BEAT) was the instrumentused for data collection. The instrument was validated by the experts and reliability test was conducted using Kuder- Richardson 21 formula. The reliability index was established at 0.80. The experimental group1 were taught Basic Electricity using cooperative learning method, while experimental group 2 was taught using inquiry learning method. The treatments lasted for five weeks. Data collected were analysed using mean, standard deviation and Analysis of Covariance (ANCOVA). The results revealed that cooperative learning method was more effective than inquiry learning method in facilitating students’ academic achievement and retention in Basic Electricity. Based on the findings of the study, it was recommended among others, thatcooperative learning method should be formally adopted in technical colleges, secondary and vocational schools for instruction in Basic Electricity to improve the academic achievement and retention ability of students

    PERCEIVED EFFECTIVE WAYS FOR INTEGRATION OF BUSINESS ETHICS COURSES IN BUSINESS EDUCATION CURRICULUM IN TERTIARY INSTITUTIONS IN SOUTH-EAST NIGERIA

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    The study ascertained the effective ways for integration of business ethics courses into the business education curriculum as a strategy for training students for improved performance in business organization, in the perception of business educators in tertiary institutions in South-East Nigeria. Descriptive survey research design was adopted for the study. The population of the study comprised 144 business educators in tertiary institutions in the South East, Nigeria. One research question guided the study and one hypothesis was tested at 0.05 level of significance. A nine item questionnaire was used for data collection. The questionnaire was tested for validity and the instrument determined for internal consistency using Cronbach alpha, which yielded a score of 0.74. The data collected were analysed using mean score, standard deviation and Analysis ofVariance (ANOVA). The mean ratings were used to answer the research question while standard deviation was used to determine the closeness of the respondents’ means. Analysis of Variance was used in testing the null hypothesis at 0.05 level of significance. Findings revealed among others, providing foundational ethics courses in business education and discussing case studies in ethics in business education classes as effective ways of integration of business ethics courses in business education curriculum in tertiary institutions and a strategy for training students for improved performance in business organizations. Furthermore, the findings revealed that years of teaching experience of the respondents did not significantly influence their mean ratings on the effective ways of integration of business ethics courses in the business education curriculum, as a strategy for training students for improved performance in business organizations. It was recommended among others, that administrators of business education programme in tertiary institutions should apply the effective ways discovered in this study to integrate business ethics courses in business education curriculum for training of students and for improved performance of her graduates in business organisations. This will enable students to be theoretically and practically equipped for the labour market and the demands of the real world

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