Nnamdi Azikiwe University Journals
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THE ROLE OF INCLUSIVE EDUCATION ON CAREER DEVELOPMENT AND EMPLOYABILITY SKILL AMONG SPECIAL NEED STUDENTS IN ANAMBRA STATE
No full textThe study investigated the role of inclusive education on career development and employability skill among special needs students in Anambra State. The study adopted a descriptive survey research design. The population of the study was 120 special needs students comprising those with Visual Impairment, Orthopedic impairment and those with learning difficulties. The study utilized a sample of 40 students. The sample size was obtained using purposive sampling techniques. Two instruments titled “Role of Inclusive Education on Career Development among Special Needs Students Questionnaire (RIECDSNSQ) and Role of Inclusive Education on Employability Skill among Special Needs Students Questionnaire (RIEESSNSQ) were used for data collection. The instrument was validated by three experts in the department of Educational Foundations, faculty of Education Nnamdi Azikiwe University, Awka. The reliability of the instrument was obtained using Crombachs’ alpha method which yielded the coefficient value of 0.79 for RIECDSNSQ and 0.84 RIEESSNSQ respectively. Research questions were answered using Mean and Standard Deviation while he null hypotheses were analysed using t-test. Results showed that inclusive education plays extensive role on the career development and employability skill of students with special needs. It was concluded that every student should be provided with supportive settings where they can study and feel appreciated in the wider society. The study recommended among others that the school administrators should put a sincere effort to create awareness and sensitize communities to address drivers of stigma existing among the students with special needs. 
INFLUENCE OF CURRICULUM DELIVERY IN ENHANCING GENERAL TEACHING METHODS AND STRATEGIES IN ENGLISH LANGUAGE IN SECONDARY SCHOOLS IN ANAMBRA STATE
No full textThis study investigated the influence of curriculum delivery in enhancing general teaching methods and strategies in English language in secondary schools in Anambra State. The specific objectives were to examine the impact of curriculum delivery on teaching methods of English language, and to investigate the main features of the new English language curriculum in secondary schools within the state. A sample size of 423 respondents was drawn from the study population using both probability and nonprobability sampling procedures to ensure adequate representation and reliability of findings. Data were collected through a structured questionnaire and analyzed using descriptive and inferential statistics. The findings revealed that effective curriculum delivery plays a significant role in improving general teaching methods and strategies of English language in secondary schools. It was further observed that the new English language curriculum is designed to promote learner-centered approaches, critical thinking, and communicative competence, although challenges such as inadequate resources and insufficient teacher training affect its implementation. Based on the findings, the study recommends that secondary schools in Anambra State should strengthen curriculum delivery by providing supportive teaching and learning environments. In addition, teachers should continually improve their teaching methods to enhance students’ academic achievement in English language 
STUDENTS’ PERCEPTION OF ACADEMIC PEACE OF MIND, CRITICAL THINKING, ATTITUDE, ACADEMIC SELF-CONFIDENCE, AND THEIR ACADEMIC ACHIEVEMENT IN MATHEMATICS AT THE SECONDARY SCHOOL LEVEL
No full textThe issue concerning academic peace of mind, critical thinking, attitudes, and selfconfidence in determining academic achievement has been an interesting area of research in educational literature. The study aimed to explore the students’ academic peace of mind, critical thinking, attitudes, and self-confidence as predictors of academic achievement in Mathematics in Anambra State. Four research questions and three null hypotheses guided the study. The study adopted a correlational predictive research design to provide answers to the research questions and testing of the hypotheses. The population of the study comprised of 21204 from which a sample of 840 was drawn. Multi-stage procedure was used to select the sample. Standardized research instruments namely; Peace of Mind Scale (PMS), Academic Self-Confidence Scale (ASCS}, Critical Thinking Ability Scale (CTAS), Attitude Scale (AS) were used for data collection. Students’ Mathematics Achievement Scores (SMAS) from the state wide promotion examination were used to represent mathematics achievement. Cronbach’s alpha was used to determine the reliability of the items in the instruments. A reliability index of .64, .68, .73, and .82, for academic peace of mind, critical thinking, academic self-confidence, and attitude respectively. The standard multiple regression was used to analyze the collected data. The t-test for r, F-test and test of significance for β, were used to test hypotheses at .05 level of significance. Findings showed that students’ academic peace of mind, critical thinking, and self-confidence jointly predicted their academic achievement in mathematics The analysis of variance in the table shows that the regression equation was significant. This implies that at least one of the independent variables significantly predicted the academic achievement in mathematics. Based on the positive contributions of students’ academic peace of mind, critical thinking, attitude, and self-confidence, it was recommended that students should adapt these behaviors as robust indicators and facilitators of learning in the academic context. 
ARTIFICIAL INTELLIGENCE AND INSTITUTIONAL GOAL ACTUALIZATION OF PROFESSIONAL ACCOUNTING INSTITUTES IN NIGERIA
No full textGoal actualization facilitates accounting institutes’ ability to meet the needs of present customers while taking into account the needs of future generations. Goal actualization remains a growing field of research in varied organizations in light of the need to achieve and sustain competitive advantage through core competence. The research design adopted was a cross-sectional survey. The survey was conducted among 90,950 active professional members of the Institute of Chartered Accountants of Nigeria (ICAN) and the Association of National Accountants of Nigeria (ANAN). The sample size of 520 was determined using Taro Yamane formula. The findings showed that Artificial Intelligence had a positive and significant effect on institutional goal actualization with (R2 = 0.612, Chi_bs (5) = 298.944, p < 0.05), of professional accounting institutes in Nigeria. The study concluded that Artificial Intelligence affected institutional goal actualization of professional accounting institutes in Nigeria. It was recommended that professional accounting institutes should create more public education on the advantages and disadvantages of adopting Artificial Intelligence with a view to positioning stakeholders for seamless adoption of the technology
ARE INSURANCE & WEALTH MANAGEMENT INCOME AND ADVISORY SERVICE INCOME BETTER BOLSTERS TO COMMERCIAL BANKS’ PERFORMANCE IN NIGERIA?
No full textThe study focused on evaluating the relationship between Insurance and Wealth Management Income and Advisory Service Income as non-interest income sources, and the performance of commercial banks in Nigeria. In specific terms, it determined the relationship between Insurance and Wealth Management Income, Advisory Service Income and Return on Equity of commercial banks in Nigeria.. A total of 7 licensed listed commercial banks with international capacity was sampled over a period of 12 years ranging from 2012-2023. Data were descriptively and inferentially analysed using the panel estimated generalised least square. The findings revealed that Insurance and Wealth Management Income has a negative but significant effect on Return on Equity of commercial banks in Nigeria (p-value = 0.3467). It was also discovered that the effect of Advisory Service Income on the Return on Equity of commercial banks is both negative and non-significant (p-value = 0.2700). The study therefore concluded that the negative yet non-significant relationships observed in some components of non-interest income reveal potential inefficiencies or market limitations in monetizing these streams. It was recommended that the Heads of Insurance and Wealth Management Units should focus on improving product development and customer engagement strategies for insurance and wealth management services. Introduce tailored products that cater to diverse client needs and establish stronger partnerships with clients through financial literacy programs and personalized consultations, ensuring these services become more effective drivers of equity performance
LONG-TERM DEBT FINANCING AND OPERATING PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
No full textThe study examined the effect of long-term debt financing on the operating performance of listed industrial goods firms in Nigeria. The specific objective was to ascertain the effect of long-term debt to equity ratio and long-term debt to asset ratio on the operating cashflow margin of listed industrial goods firms in Nigeria. Ex-post facto research design was used in the study. Thirteen listed industrial goods firms made up the population of the study from which a sample size of nine was selected using purposive sampling technique. Secondary data were sourced from the annual reports of the firms for thirteen, spanning 2012-2024. Test of hypotheses was carried out using panel estimated generalised least squares, which revealed that long-term debt to equity ratio has a significant and negative effect on operating cashflow margin of listed industrial goods firms in Nigeria (β = –0.043294, p = 0.0433); long-term debt to asset ratio has a positive and significant effect on operating cashflow margin of listed industrial goods firms in Nigeria (β = 0.283497, p = 0.0051). In conclusion, firms able to channel long-term borrowings into asset-backed investments or productive resources are more likely to generate sufficient cash flows to cover their operational needs. The study recommends that financial managers of listed industrial goods firms in Nigeria should reduce excessive reliance on long-term debt relative to equity as maintaining a balanced debt–equity mix will help prevent the erosion of operating cash flow margins caused by high debt servicing obligations, thereby improving the firm’s ability to fund day-to-day operations without undue strain.
 
EARNINGS MANAGEMENT AND TAX AVOIDANCE OF MULTINATIONAL MANUFACTURING COMPANIES LISTED ON NIGERIAN EXCHANGE GROUP
No full text The main objective of the study is to ascertain the effect of earnings management on tax avoidance of Multinational Manufacturing Companies in Nigeria. The study specifically ascertains the effect of discretionary accruals on effective tax rate and the book-tax differences of Multinational Manufacturing Companies. The study adopted the ex post facto research design. The final sample comprised of ten (10) multinational manufacturing Companies based on data availability during the study period, 2012-2024. The data were analyzed using the Panel Estimated Generalized Least Squares (EGLS) technique. The results revealed that discretionary accruals have a positive and significant effect on effective tax rate and on book-tax differences. In conclusion, the study submits that earnings management has a significant effect on tax avoidance of listed multinational manufacturing companies in Nigeria at 5% level of significance. The study recommended that the Federal Inland Revenue Service (FIRS) should enhance its capacity to detect and analyze accrual-based earnings manipulation by strengthening forensic tax audits and integrating accrual quality assessments into tax risk profiling tools; Financial Reporting Council of Nigeria (FRCN) should enforce stricter oversight on earnings management practices by promoting improved disclosure requirements and reviewing the consistency of firms’ reported earnings with underlying economic activities
SECTORAL PATTERNS OF ACCRUAL-BASED AND REAL EARNINGS MANAGEMENT IN NIGERIA’S NON-FINANCIAL FIRMS
No full text This study examined sectoral differences in earnings management among non-financial firms in Nigeria, with focus on distinguishing between accrual-based earnings management and real earnings management through production and cash-flow channels. Using a balanced panel of listed non-financial firms, the study applied established earnings management proxies and employs descriptive statistics, panel analysis of variance (ANOVA), Bonferroni pairwise comparisons, and variance homogeneity diagnostics to identify sector-specific patterns. The results revealed pronounced sectoral heterogeneity. Accrual-based earnings management exhibits significant sectoral differences, with evidence of both income-decreasing and income-increasing accrual adjustments, depending on industry characteristics. In contrast, real earnings management is highly uneven and concentrated in specific sectors. In particular, the Health Care and Oil & Gas sectors exhibited consistently higher and more volatile real earnings management, driven largely by abnormal cash-flow manipulation. And in the case of Oil & Gas, abnormal production costs. Conglomerates and ICT firms, by contrast, displayed relatively low and stable levels of real earnings management. Pairwise correlations further indicated that accrual-based earnings management operates largely independently of real earnings management, while aggregate real earnings management is strongly driven by abnormal cash-flow activities. Overall, the findings suggest that while accounting standards and governance reforms may have constrained accrual manipulation, they have been less effective in limiting real activities manipulation, which carries direct economic costs. The study contributes to the literature by providing one of the first comprehensive sector-level analyses of multiple earnings management channels in Nigeria, highlighting the need for sector-specific regulatory oversight, enhanced operational monitoring, and risk-based audit and investment strategies in emerging markets
INTER-LIMBS EFFECT, DIFFUSION AND STRENGTH PREDICTORS IN ARM FLEXORS
No full textBackground: Strength training is a methodical exercise regimen that enhances muscle action, and is the act of repeated voluntary muscle contractions against a resistance greater than usually accomplished during activities of daily living. However, there are controversial reports on the effects of cross education and strength diffusion in untrained muscles.
Aims: The aim of this study was to establish the inter-limb phenomenon between trained and untrained contralateral homologous muscle and other adjacent muscle groups of the trained extremity.
Materials and Methods: Forty undergraduate students participated in this study. They were randomly assigned to 2 groups. For progression, One-Repetition Maximum (1-RM) was determined four times within six weeks isometric training of the arm flexors for participants in the experimental group (group 1) while participants in group 2 served as control. Using standard procedures, spring balance was used to measure the strength of the arm flexors and other selected muscles in both limbs, at onset and at the 6 th week. The Body Mass Index (BMI) was computed while height, weight, and girth were measured. Descriptive statistics, Paired and Independent t-tests; and ANOVA were used to analyze the data. Level of significance was set at 0.05.
Results: There were significant differences between the right and left right arm flexor strength following 6 weeks isometric strength training in both the experimental and control groups (t = 6.57, p = 0.001; t = 5.10, p = 0.001). There were significant differences between the initial and final for both right and left right arm flexor muscle strength following 6 weeks isometric strength training (t = -7.95, p = 0.001; t = -8.97, p = 0.001 respectively) but none in the control group. There was only significant increase in the selected adjacent muscles in the experimental group despite that they were not trained (p = 0.001). Height was the most significant predictor of arm flexors strength, contributing 29% (p =0.005).
Conclusion: There was cross education effect at the untrained contralateral homologous muscle (arm flexors) following 6 weeks training of the other opposite extremity. Similarly, there were strength gains in the untrained shoulder flexor, extensor, abductor, adductor; and extensor, muscle groups, implying strength diffusion. Also, height of the participants was the most significant predictor of arm flexors strength
Multi input multi output optimisation of waste cooking oil methanolysis for conventional biodiesel production
No full textThis research studied the optimization of biodiesel production from conventional sodium hydroxide (NaOH) homogenous catalyst and waste cooking oil (WCO) using central composite design-based response surface methodology (CCD-RSM), compared with artificial neural network (ANN). The input parameters (methanol: oil ratio, catalyst dosage, agitation rate, reaction time and temperature) were studied for their comparative impact on biodiesel output parameters (yield, viscosity, flashpoint, cetane number and cloud point). The optimization process produced optimized values of 87.47 % and 89.40% respectively for the experimental yield of 90% for the CCD-RSM and ANN respectively at the optimal conditions of methanol-to-oil molar ratio of 6:1, catalyst concentration of 0.5 wt%, agitation rate of 300 rpm, reaction time of 50 min at 50 oC reaction temperature....