British Journal of Multidisciplinary and Advanced Studies

Effect of Selected Board Attributes on Tax Aggressiveness of Quoted Insurance Companies in Nigeria

2024-11-17T12:02:19+00:00

The main objective of this study is to examine the effect of selected board attributes on tax aggressiveness of quoted insurance companies in Nigeria. Specifically, the study examines the combined effect of female directors and board financial expertise on tax aggressiveness of quoted insurance companies in Nigeria. Tax aggressiveness was measured using effective tax rate while female directors and financial expertise were measured using proportion of female directors on the board to the total number of independent directors and proportion of financial experts on the board to the total number of independent directors respectively. This study uses the longitudinal research design. The population of the study is the entire twenty-three listed companies in the Nigerian insurance sector. The sample size of twenty-two was selected after eliminating one without complete data. Data were sourced from the annual financial statements of the listed insurance companies for the period 2011-2022. To be able to examine the effect of female directors and financial expertise on tax aggressiveness, the study used panel multiple regression model for the analysis. The result of the study shows that female directors have negative and insignificant effect on tax aggressiveness. However, the study finds statistical evidence which suggests that boards financial expertise has significant effect on tax aggressiveness in the insurance sector. From the findings, it was concluded that board attributes have strong explanatory power on tax aggressiveness. The study recommends that since management could aspire to avoid more taxes, because they estimate the tax benefits too high, more external board members with accounting and corporate reporting knowledge should be admitted on the boards to curtail managerial aggressive tax planning.

Effect of Firm Attributes on Financial Reporting Timeliness of Quoted Oil and Gas Companies in Nigeria

2024-11-17T12:30:46+00:00

Published information may lose its relevance if there is undue delay in it being reported. However, around the world, delay in the auditing of financial statements have been identified as leading to an overall delay in their publication. The study investigates the effect of firm attributes on financial reporting timeliness of the eleven (11) listed oil and gas firms on the Nigerian Stock Exchange for the period 2011 to 2020. Sample of eight (8) companies were selected using purposive sampling technique after applying a single filter. The study used Ex-post facto research design. The variables considered were firm age, firm size, leverage and profitability. Financial Reporting timeliness was measured using audit report lag. Panel data were collected from the annual reports and accounts of the selected firms. The multiple regression analysis technique was used to analyse the data. The result of the study indicates that firm age, firm size and profitability significantly affect financial reporting timeliness while leverage does not influence financial reporting timeliness. Therefore, the study concludes that firm attributes especially firm age and profitability are good predictors of financial reporting timeliness. The study recommends that firms should grow their assets, strive to make profit and incur less debt as these factors are very important for investment and other decision purposes by the users of the information.

Workplace Diversity and Human Resource Performance Among Non-Teaching Staff of Selected Private Universities in Ogun State

2024-11-17T12:53:30+00:00

The proliferation of privately owned institutions in Nigeria has led to a range of challenges, including the issue of workplace diversity. The observed phenomenon is a naturally occurring event that can have varying effects on worker performance, depending on the effectiveness of its management. Numerous research studies have demonstrated the significant impact of non-teaching personnel management on their performance in private university settings. This study investigates the influence of workplace diversity on the efficacy of human resource management, expanding on the existing theoretical framework. The study utilised a survey research method, specifically targeting private universities in Ogun State that have obtained approval from the National Universities Commission (NUC). A representative sample of respondents was selected. The data was collected using a meticulously designed questionnaire. Regression analysis of ordinary least squares (OLS) and Pearson product correlation were used to analyse workplace diversity and human resources performance among non-teaching staff in a selected private university in Nigeria. The regression analysis conducted in this study revealed a statistically significant association between workplace diversity, encompassing factors such as age, education, and gender, and employees' performance in Nigeria. Ethnic diversity has a detrimental effect on workplace diversity. The study indicates that it is important for organisational management to establish and implement policies that support diversity in the workforce, considering the varied backgrounds of all individuals involved.

Slip Resistance (Friction) and Safe Walk Characteristics of Selected Shoe Soles on Floor Tiles in Nigeria

2024-11-17T14:05:42+00:00

Slip-related accidents represent a significant public safety concern, particularly in environments where flooring may be exposed to various contaminants. This research investigates the slip resistance characteristics of selected shoe soles on different types of local floor tiles, employing the British Pendulum Tester (BPT) under diverse conditions, including: dry, sandy, wet, soapy, and oily surfaces. The study aims to provide quantitative data on friction coefficients to comprehensively assess the performance of different shoe sole and tile combinations. The results indicate varying levels of slip resistance across the tested combinations, with some shoe soles demonstrating superior performance under specific conditions. For instance, Poly-Urethane soles consistently showed higher friction coefficients in both dry and contaminated conditions, suggesting their suitability for environments prone to slip hazards. Conversely, certain tiles exhibited lower slip resistance when exposed to water and oily substances, highlighting the need for careful selection of both footwear and flooring materials in safety-critical applications. The findings underscore the importance of considering environmental factors in evaluating footwear performance, providing practical implications for improving safety standards in public and private spaces. The data generated from this research can inform recommendations for better footwear design, floor tile selection, and maintenance practices to mitigate slip hazards effectively. This study emphasizes the significance of evidence-based approaches in enhancing slip resistance standards, advocating for ongoing research and industry collaboration to ensure continuous improvement in safety protocols.

Unveiling Practical Insights: An Assessment of Media Influence on Tertiary Students' Perceptions of Crime and Criminals in Jigawa State

2024-11-17T13:12:01+00:00

This study examines the influence of media on tertiary students' perceptions of crime and criminals in Jigawa State, Nigeria. With the rise in media consumption, particularly of crime-related content, there is growing concern about its potential to distort reality and elevate fear of crime among young adults. Utilizing Gerbner’s Cultivation Theory as a framework, this research explores how different media types impact students' understanding of crime, including television, social media, and news outlets. A mixed-method approach was used, combining surveys and focus group discussions with students across various institutions. The results indicate a significant correlation between high media consumption and exaggerated crime perception. Findings further reveal that students frequently exposed to sensational crime stories report heightened fear and misconceptions about criminal activity. These insights underscore the need for media literacy programs and balanced crime reporting to mitigate the influence of media on students' perceptions of crime.

Teachers’ Variables and Academic Achievement of Community Health Students in Basic Science in Cross River State

2024-11-17T13:20:08+00:00

Many factors are attributable to the academic achievements of students among which Teachers’ variable is a major attribute. The limitations of the teacher as a supporting agent in the area of Basic Science hinder academic achievement of students in learning of Basic Sciences. The quality of instructions from the teacher at all levels of education determines the acquisition of competencies necessary for self-reliance and effective service delivery. The teacher’s attitude to work, knowledge of subject matter and instructional competence have a relationship with students’ academic achievements. The poor quality of students’ academic quality among community health students’ in Basic Sciences in CrossRiver State may be as a result of these variables. This study therefore examined Teachers’ variable and academic achievement of community health students’ in Basic Sciences in Cross River State. To achieve the purpose of this study, four (4)specific objectives were raised to guide the study, which were then converted to four (4) research questions and transformed to research hypotheses. Related literatures we reviewed in line with the variables of the study. The study adopted correlationalresearch design, which is a non-experimental approach between a set of variables and naturally cannot be manipulated. The research area is Cross River State, Nigeria. The target population of study was year 1 Community Health students. Sample of study was415 students randomly selected from ten schools for the 2023/2024 academic session. The instrument employed was questionnaire designed by the researcher. Cronbach Alpha reliability method was used to determine the reliability estimate of the instrument which range from 0.73 to 0.81. Data was analysed using Multiple Linear regression.The findings of the study revealed that all teachers’variables had significant positive relationship with students’ academic performance in Basic Sciences in Cross River State. It was recommended among others that teachers should adopt positive attitudetowards their teaching profession especially in secondary schools.

The role of alternative education to Students’ holistic learning: A case of Tanzanian schools in Morogoro

2024-11-17T13:29:46+00:00

This research investigates how alternative education contributes to students' overall education. Data was gathered utilising a mixed-tech approach, which included questionnaires and interviews. The results demonstrated the need for alternative education in enhancing academic content because academic content alone is insufficient to help students build transferable skills, entrepreneurial abilities, and real-world situational knowledge. If a student fails the standardised national examination at the exit stages of school, they are still eligible for alternative education, which helps them deal with situations in the real world.

Quantum Interpretation for Measurements in Physics

2024-11-17T14:29:46+00:00

The postulate in the Copenhagen interpretation is for quantum measures that in experiments from a set of operators only a subset of commuting operators can be measured simultaneously, the rest remains undetermined. As example the Stern-Gerlach measure shows for spin a 90 degree change and measures for instance spin up and down of the outcome particles only in the z-direction. The spacial xy-coordinates remain undetermined.Using octonion coordinates [1,2] for the quantum range this view can be applied to all octonion base GF triples which use the three noncommuting Pauli matrices. The coordinates are enumerated by indices 0,1,2,…,7. Entanglements of different GF are possible. Two examples are the spin-lepton cases 123 (for xyz) and 145 (1 for electrical EM charge, 4 for magnetism, 5 for leptonic mass) either in the gyromagnetic relation (EM) or the helicty (neutral leptons).A in the second case the Copenhagen interpretation is extended to a quantum interpretation for measurements of the GF. The systems and energies involved can be different. The neutrino N oscillations show that also the Heisenberg uncertainties HU play a role. Spin is aligned with the space coordinate 1 and the momentum p = mv on 6. The HU means that 1,6 cannot be measured sharp. Hence the leptonic kg measure 5 changes for p along the world line of N stochasticaly, observed as oscillation. The kg GF is 257 and has 6 possible values for leptons. The weights of the three GF coordinates are mostly positive real or complex numbers. There are seven octonion GF 123, 145, 167 (for electromagnetic interaction EMI), 246 (for heat, acoustics), 257, 347 (for rotational energy), 356 (for a nucleon inner dynamics). Beside these are for the strong interaction SI three more GF 126 as rgb-graviton , 345 for its dual Dg and 037 for a newly postulated color charge force cc.The new cc force has a different symmetry than the Pauli quaternions.The six complex cross ratios invariant under the Moebius transformations of the Riemannian sphere are discussed in relation to quantum measures.

Exploring Phatic Communication Functions among Native and Nonnative English Speakers at Saudi Multilingual Context

2024-11-17T13:41:12+00:00

English language is the first spoken language around the world, and it is the formal language for communication in my multilingual Saudi context. This paper is to conduct a further investigation to findings of a similar study conducted by Jumanto (2014) exploring the functions of phatic communication among English native speakers. Furthermore, this study aims at exploring phatic communication among native and nonnative English speakers in my workplace to have a healthy distinguished working atmosphere through guiding them to build a solid social relationship at workplace through involving in various communicative situations for the sake of rapport, not to convey information. For instance, to greet or reply to a greeting properly, start or end conversations with native or nonnative colleagues to avoid any inconvenience or misunderstanding due to the likely distinctions related to their different social or cultural backgrounds which may affect negatively on their relationship. To achieve this, an exploratory mixed study will be conducted in two phases using a questionnaire for quantitatively collected data, and then conducting semi-structured interviews for the same population to qualitatively collect data to have reliable findings. Additionally, the findings of this study reflect a great harmony among the phatic expressions used by native and nonnative speakers, especially native English speakers who try speaking the mother language, Arabic, of the nonnative English speakers for the purpose of greeting or starting interaction with each other. Accordingly, further research investigation could be conducted to explore the impact of phatic communication functions among native and nonnative speakers of any other languages on learning a second or a foreign language.

Relevance of Ramayana in our Daily Lives in the Context of the Present Situation

2024-11-17T11:29:12+00:00

Rishi Valmiki was the first to forge the grand form of Itihasa and to create a unique prosodic pattern for the epic literary genre of the Ramayana. As time goes on, people experience stress, frustration, mental and physical illnesses, a lack of brotherhood, a lack of religious practice, a lack of love for the natural world and its creatures, and a lack of moral and ethical principles. Objectives: The study aims to determine how applicable the Ramayana is to modern society and how it affects our daily lives. Methods: This study has taken a qualitative approach and is descriptive, drawing on secondary data for its design. Results and Discussion: Several key takeaways from the Ramayana are examined, including how Dharma affects our lives. People acquire skills such as accountability, social duty, authenticity, and other related ones. Findings: The computerised lives of people in the modern era can be drastically changed by the timeless relevance of ancient epics such as the Mahabharata and the Ramayana. Conclusion: In actuality, the Ramayana offers insightful lessons that we can apply to to our day-to-day existence without any complicity. All situations—individual, familial, and broader aspects of social and professional ambiguities—can benefit from these solutions.

Domestic and Marital Relationships Among Muslim Couples in Northwest Geopolitical Zone, Nigeria from 2013-2023: A Case Study at Ringim Localgovernment Area

2024-11-17T11:39:10+00:00

This research investigated marital relationship among Muslim Couples in Ringim Local Government Area; The Institution of marriage occupied highest position in Islam, the importance of marital relationship plays significant role within the frame work of Islam.This research investigated and provided some solution to address these issues among Muslim couples in Ringim Local Government Area. The methodology employed in the conduct of this research is ethnography of communication method which comprises the use of observation and interview as primary sources of data. More so, secondary sources of data collection such as: written literature, textbooks, journals and browsed materials on challenges of marital relationship among Muslim Couples was also used. The findings propose valued perceptions and recommendations bring into line with best practices of marital relationship, contributing to the advancement of institution of marriage among couples in the Area.

Vulnerability Viability of the Girl Child in Selected Single -Sex Secondary Schools of Lusaka District

2024-11-17T11:48:26+00:00

The purpose of the study was to investigate the vulnerability viability of the girl child in selected single -sex secondary schools of Lusaka district of Zambia. The study objective was to establish the profile of a vulnerable girl child in selected single -sex secondary schools. The used adopted the qualitative approach and used a phenomenological research design. The study population included all the single girls schools in Lusaka district. The sample comprised of 38 participants who included 8 vulnerable girls in each school and 4 guidance teachers. Interviews were used to collect data from the guidance teachers while focused group discussions were used to collect data from pupils. Data was analysed thematically by coding the data, selecting what should be presented under themes which emerged from the study. The study found that the vulnerable viabilities included lack of proper dietary habits and good nutrition. Under household responsibilities, girls were overworked at home and performed many chores which made them to underperform in schools. Meanwhile, economic vulnerability included lack school materials like bookracks, desks, and brooms, lack of money for school upkeep, lack of proper school uniforms, shoes, socks, jerseys, necktie, and no lunch money. The other vulnerability was lack of resources and support for education. The parents of the vulnerable girl children cannot afford school extra tuition, school related books and materials. Lastly was the emotional vulnerability which included various emotional abuses which the learners underwent in the community and school indirectly and directly. The study concludes that secondary school girls were vulnerable differently in the secondary schools and these should be looked at with critical analysis for learners to excel in schools. The study recommends that teachers and parents should work together to ensure that they support their children for them to perform better in the Zambian education system.