The study presented the differences of performances between students in rural and urban areas. Rural and urban schools are characterized by its unique strength and weaknesses. “Rural and urban schools are much the same when it comes to resources and learning environments” (EQR, 2003, p.45). Yet there are many variables that affect students’ achievement and those variables are directly related to whether a school is considered a rural or an urban school. Some factors that contribute to the gap performances between students in these two areas were determined and also recommendations in order to overcome this problem were suggested. Although some recommendations have been highlighted, solutions might not be easy for them. The suggestions for improving the performance among rural students is that they must understand their environment properly, and maintain their inner resources like self-efficacy and self-esteem. From this study we can conclude that, there have differences between students performance in rural and urban schools. Students that lives in urban area will get high performance excel opportunities provided by their location. Urban students have greater access to many resources and therefore have opportunities that are not easily accessible to rural students. Besides that urban parents were more professional and they realize the advantage of education. Parents of rural students were less likely to expect their children to advance their education. From the comparison of this study we can know what the differences between rural and urban schools are.
RELATIONSHIP BETWEEN SCHOOL LOCATION AND ACADEMIC PERFORMANCE OF STUDENTS IN NIGERIA
ABSTRACT
The present research investigated the relationship between school location and academic performance of students in introductory technology subject in urban and rural areas of Sapele LGA. It employed the survey design using 6 schools (3 from each location) in the LGA and with a population sample of 100 secondary school students drawn from JSS2 and JSS3. It used an instrument called the Location and Academic performance questionnaire (LAPQ) as an instrument of Data collection. At the end of the research, it was discovered that School environment has a significant effect/impact on the academic performance of the students, and that there is a significant relationship between school location and academic performance of students in introductory technology while equipment availability has a significant impact on the academic performance of students relative to introductory technology with P < 0.05 in all cases. The implication of the finding is that when the schooling conditions of rural dwellers are improved, they are most likely to perform well in school.
Hybrid Recommendation system for job Recruitment using Graph Based Approach
An enhanced Hybrid Recommendation system for job Recruitment using Graph Based Approach
CHAPTER ONE
INTRODUCTION
Background to the Study
Recommendation systems have demonstrated success in many online domains such as sales, media, and social com- munities by connecting users to the items of their interest and building their loyalty. With the excess of available online information, job seekers need to have access to relevant job openings in almost real-time, however, browsing through thousands of jobs for finding few relevant ones can be a tedious task for many applicants. With this motivation, our goal is to build an effective recommendation system to improve the job search process by harnessing multiple signals of relevance and providing job seekers (i.e. applicants) with personalized job recommendations. Collaborative filtering (CF) is one of the widely used recommendation approaches which exploits the user-item interactions to identify similar items (a.k.a. item- based CF) or users (a.k.a. user-based CF) and predict a user’s future interests.
With the increasing volume of information available online, recommender systems have become a daily tool for Internet users, providing them with desirable help in finding information. The recommender systems used to determine the interested items for a specific user by employing a variety of information resources that related to users and items. In the mid-1990s, the term recommender system was published for the first time in information system literature. Recommender systems are being broadly accepted in various applications to suggest products, services, and information items to latent customers. Many e-commerce applications joint recommender systems in order to expand customer services, increase selling rates and decrease customers search time. For example, a wide range of companies such as the online book retailer Amazon.com , books , news articles . Additionally, Microsoft provides users many recommendations such as the free download products, bug fixes and so forth. All these companies have successfully set up commercial recommender systems and have increased web sales and improved customer fidelity.
For many years, information system supports in human resource management have been mainly restricted in storing and tracking applicants’ data through the applicant management systems. These systems support the internal workflows and communication processes between the human resource management department and the other departments. Recently, the increased amount of digital information and the emergence of e-business reform the way companies conduct business in different aspects. Initially, simple solutions are applied such as posting the job ads on the career unit of the corporate website. Then, based on the experiences gained from these first implementations, the opportunities are realized establishing other changes and hence, implementing enhanced e-recruitment platforms.
The Internet-based online recruiting platform or e- recruitment platform is one of the most successful e-business changes, which changed the way companies employ candidates. These platforms spread in the recent years because the recruiting of the appropriate person is a challenge faced most companies, as well as the unavailability of certain candidates in some skill areas has long been identified as a major obstacle to companies success Laumer [2010]. The online channels like Internet job portal, social media applications or a firm’s career website have driven this development. While the companies established job positions on these portals, job-seeker uses them to publish their profiles. For each posted job, thousands of resumes received by companies. Consequently, a huge volume of job descriptions and candidate resumes are becoming available online. This vast volume of information gives a great opportunity for enhancing the matching quality; this potential is unused since search functionality in recruiting applications is mainly restricted to Boolean search method. The need increases for applying the recommender system technologies that can help recruiters to handle this information efficiently. Many researches have been conducted to discuss different issues related to the recruiting problem as well as, the applying of recommender system technologies. However, job recommendation is still a challenging domain and a growing area of research. In order to support this research area, we conduct a comprehensive study for job recommendation. We will discuss the e- recruitment problem and present the different issues related to applying recommender systems in candidates/job matching.
Contents
Effects of Jigsaw-Puzzle Instructional Strategy on Secondary School Students Performance
Effects of Jigsaw-Puzzle Instructional Strategy on Secondary School Students’ Performance
The study examined the effects of jigsaw-puzzle instructional strategy on secondary school students’ performance on Growth as a concept in Biology in Ukwa West Local Government Area, Abia State. Gender effect on Biology students’ performance was also investigated. Two objectives, two research questions and two hypotheses guided the study. Quasi-experimental design was adopted in this study. One hundred and fifteen (115) Biology students from two mixed secondary schools randomly selected formed the sample size. Biology Performance Test on Growth (BPTOG) which contained twenty (20) multiple choice questions was used for gathering data. Test re-test method was to test the instrument. The BPTOG was validated by two experts in Department of Curriculum Studies and Educational Technology, University of Port Harcourt, Nigeria. Reliability index of 0.76 was obtained using Pearson’s Product Moment Correlation. Mean and Standard deviation were used in answering the research questions and Analysis of Covariance (ANCOVA) was used to test the hypotheses at 0.05 level of significance. The findings of the study showed that there was a significant difference between the academic performance of students in experimenta
Contents
DEMONSTRATION METHODS OF TEACHING AND STUDENTS ACADEMIC PERFORMANCE IN BIOLOGY
TEACHERS DEMONSTRATION METHODS OF TEACHING AND STUDENTS ACADEMIC PERFORMANCE IN BIOLOGY
The issue of using demonstrations (to be defined later) in a chemistry classroom has often been discussed in the research literature (Hofstein & Lunetta, 1984; Bare, & Andrews, 1999; Thompson & Soyibo, 2002). Among the questions posed in the literature, we found the following: Are demonstrations as effective as individual students’ experimentations? Do demonstrations promote the understanding and internalization of scientific concepts? Can demonstrations develop students’ thinking skills? And what conditions are needed to make teachers’ demonstrations more effective than individual students’ experimentations? Although lecture demonstrations have been conducted in chemistry classrooms for a long time, little research exists that documents the frequency that such demonstrations are employed or their effect on learners’ motivation and performance (Price & Brooks, 2012; Odom & Bell, 2015). Shakhashiri (1992) remarked that “Educators have often searched for various ways to teach science”. The use of demonstrations is one of numerous pedagogical interventions that have been adopted for enhancing students’ interest. Experiments and demonstrations that confirm a physicochemical phenomenon such as illustrating chemical processes by light-sticks (Kuntzleman, Rohrer & Schultz, 2012) can be used to facilitate understanding certain chemical concepts, for example, acid-base reactions, redox reactions, fluorescence, quantum chemistry, and thermodynamics.
EXPLORE: TEACHERS DEMONSTRATION METHODS OF TEACHING
A demonstration involves illustrating a point in a lecture or a lesson by means of something other than routine visual aids or other means of instruction. A demonstration in chemistry may be defined as a pedagogical event whose objective is to illustrate a scientific concept (Taylor, 1988). This definition can be broadened and divided into three categories: (1) Visual aids used in an unusual manner, for example, teachers and students using body movements to illustrate acid/base chemistry and oxidation/reduction; another example would be Lomax’s (1994) kinetic class, in which movement is used to reinforce the concept of chemical transformations. (2) Analogical demonstrations, in which one uses a phenomenon whose behavior is similar in relevant aspects to that of the scientific concept under discussion. A good example of this would be the use of steel balls on the glass cover of a watch to illustrate the density of atoms in a pseudo-metallic structure. (3) Real experiments, which are the most common type of demonstration: Shakhashiri presents numerous examples in his five published books (1983, 1985, 1989, 1992 & 2011). According to Chiappetta and Koballa (2002) and Shakhashiri (1992), well prepared and properly presented demonstrations have the potential to enhance students’ understanding of chemistry concepts. Similarly, Hofstein and Lunetta (1982, 2004), in their comprehensive reviews, came to the conclusion that demonstrations have the potential to enhance learning, motivation, and attitudes.
Gardner (1978) suggested that demonstrations may enable learners to evoke the “wow” experience. This consequently can increase their curiosity and enhance their reasoning abilities. In addition, it may have an impact on students’ achievements (Gerber, Cavallo & Marek, 2001). Moreover, there are occasions in which teachers’ demonstrations are educationally more effective than are students’ own experimentations (Hofstein & Lunetta, 2004, Lunetta, Hofstein & Clough, 2007). Although research on the effectiveness of demonstrations has been conducted since the early 1960s, most of the studies were general, namely, comparing students using experimentations with teachers’ demonstrations, covering a wide range of topics and concepts. A number of research papers reported clear benefits when demonstrations are used for teaching the sciences. In a study on college introductory physics courses, Buncick, Betts, and Horgan (2001) found that demonstrations encourage generalization because they promote active participation on the part of the students. An elevated level of student attention and involvement in tasks has also been reported for demonstrations carried out in high-school chemistry courses. For example, Meyar et al. (2003) have shown that demonstrations encourage student involvement, since they are less teacher- oriented and give students an opportunity to produce questions and to become more active in the learning process. This in turn can motivate students to undertake an initial inquiry and also provides a learning opportunity, because it helps create mental links between new and previous learning. In addition, Meyar et al. reported that students can illustrate cognitive strategies by observing the teacher as he thinks out loud while doing the demonstration and as he formulates questions that lead to an explanation of the concepts in question. This may challenge students’ preexisting understanding and can encourage perceptual understanding.
The traditional teaching strategy of using a lecture-type approach may perhaps be favored by those students who are in favor of the didactic methods of learning and who are considered conscientious (Hofstein & Kempa, 1985; Kempa & Diaz, 1995). Demonstrations in use as a teaching strategy may prove beneficial for students with different or special learning needs. It is assumed that, when combined with traditional methods, demonstrations can be effective for low-achieving students with high visual and spatial intelligence but with limited cognitive abilities (Meyer et al, 2003; Rade, 2009; Baddock & Bucat, 2008). Although considerable research has been conducted on the use of demonstrations to teach chemistry, few studies have focused on how effective this method is in promoting cognitive involvement. Hofstein et al. (2005) and Dkeidek, Mamlok-Naaman, and Hofstein (2012) published a study on question asking as a tool for developing high-order thinking skills in the chemistry laboratory. They showed that students in the Jewish sector in Israel ask more questions than their Arab conterparts. This may result from a lack of knowledge in this area, which in turn, may be one of the reasons why it has been so difficult to justify the allocation of teacher time and resources for demonstrations.
Contents
AN ERROR ANALYSIS OF THE ENGLISH CONCORD OF STUDENTS IN SOUTH EAST ZONE, NIGERIA
ABSTRACT
The English sentence has a fairly strict word order and the elements that make up a sentence must be in concord, otherwise, the linear sequence becomes ungrammatical. This study investigated the degree of competence on concord in English attained by the senior secondary class three students in Onitsha North Local Government Area of Anambra State. The need for the work was underscored by the crucial role played by the English language in Nigerian education. The finding of the study would be relevant in English language learning and pedagogy. A simple survey research design was adopted for the study and the subjects of the study comprised five hundred students from five secondary schools in Onitsha North Local Government Area of Anambra State. One hundred objective questions set on different types of concord were used as test instrument. The subjects‟ errors were classified and analysed using a simple percentage and arithmetic mean. Standard mean of 75 and above was used as an indication of the mastery of the rules of concord. The finding of the research revealed that the subjects have not mastered the rules guiding different types of concord. They were unable to dictate concord errors caused by shift in the construction of elements of sentences. The causes of concord errors were more intralingual than interlingual. The implications of the finding in the teaching and learning of English were discussed and suggestions for improvement made.
CHAPTER ONE
- Background of the Study
Nigeria is a multilingual country with the English language as the key medium of communication. The language is used in politics, government administration, law, mass media, commerce and education. Consequently, every facet of the country‟s life depends largely on the English language. To the majority of Nigerians, the yardstick for measuring the degree of one‟s level of educational attainment is one‟s performance in the English language.
The first education ordinance of 1882 recognized only the English language as language of instruction. Since then, the language has been „the barometer with which the quality, efficiency and effectiveness of our school curricular are measured‟ (Eyisi 3). Poor performance in the language leads to poor performance in other subjects.
The new National Policy on Education, sections four and five, does not only recommend the English language as the language of instruction from the fourth year of primary education, it is also a compulsory subject in secondary and tertiary levels of education in Nigeria. Hence, a credit pass in English at senior secondary school certificate or general certificate O‟ level examination is a prerequisite for admission into various tertiary institutions in the country.
Regrettably, the mastery of this very important language is confronted with a lot of challenges, such as dearth of sufficiently qualified teachers of English, lack of role models, negative attitude to the learning of the language, poor reading culture and above all, inadequate exposure to the intricacy of the grammar of the language as well as faulty application of grammatical rules. Eyisi affirms that:
… although the available position of English in the national life is waxing stronger than it has been, the spoken and written quality of the language in Nigeria, as perceived by the expert judges have deteriorated to a drastic level (10).
To buttress this assertion, the WAEC Chief Examiners Reports of 2000, 2002 and 2004 respectively, revealed that candidates‟ responses to the examination questions were rather disappointing, in spite of the fact that the questions were clear. They stated that the candidates‟ short-comings were their inability to express ideas correctly in English and abuse of basic rules of grammar. It is also an incontestable fact that good writing stems from adequate familiarity with the grammatical components of a language.
Grammar in its simplest sense is „the study of how a language works‟ (Charpman 155). What this means specifically is that grammar is the study of the systems and patterns which operate in a language to give meaning to an utterance. These acceptable systems and patterns are believed to constitute the rules of language. These rules govern the sounds, words, sentences and other elements, as well as their combination and interpretation. (Encyclopedia Britannica 410) Chomsky confirms „…that a fully adequate grammar must assign to each of an infinite range of sentences, a structural pattern indicating how this sentence is to be understood by the ideal speaker-hearer‟ (4 – 5).
In English grammar, there are rules, which govern variations in the form of words, variation in the word order and combination of phonemes. The phonology of English, for instance, permits the combination of certain phonemes in a particular sequence to form acceptable patterns. Let us consider the letters „p‟, „a‟, „t‟, when in combination English words such as „pat‟, „tap‟ and „apt‟ are realized but „atp‟ on possible
combination is not permissible in the language. In the same vein, „books‟ is the plural of
„book‟, but „mans‟ is not accepted as the plural of „man‟.
TABLE OF CONTENTS FOR ERROR ANALYSIS OF THE ENGLISH CONCORD
- CHAPTER ONE
- 1.1 Background of the Study
- 1.2 Statement of the Problem
- 1.3 Aims and Objectives
- 1.4 Relevance of the Study
- 1.5 The Scope of the Study
- 1.6 Research Methodology
- CHAPTER TWO: LITERATURE REVIEW
- The Concept of Grammar
- The Concept and Components of Syntax
- The Concept of Error
- Categories of Errors
- Sources of Error
- CHAPTER THREE: RESEARCH DESIGN AND PROCEDURE
- Introduction
- 3.1 Research Design
- 3.2 Area of Study
- 3.3 Population of the Study
- 3.4 Sampling Technique
- 3.5 Research Instrument
- 3.6 Method of Data Analysis
- CHAPTER FOUR: PRESENTATION, DATA ANALYSIS AND
- INTERPRETATION
- Analysis of Sampled Questions
- Statistical Analysis of the Subjects‟ Overall Competence on Concord
- in English
- The Subjects‟ Competence on Different types of Concord
- Subject-Verb Agreement
- Concord with the Correlatives
- Subject-Complement Concord
- The Concord of Subject and Object
- Pronoun/Antecedent Concord
- Shift in Construction
- CHAPTER FIVE: DISCUSSION, SUGGESTION AND CONCLUSION 72
- Works Cited
- Appendix I
Contents
Comparative Analysis Of Concord Errors In Essays Writing Among Students In Nigeria
Comparative Analysis Of Concord Errors In Essays Writing Among Students In Nigeria
CHAPTER ONE/INTRODUCTION
Background of Study
English Language in Nigeria serves as the official language, second language as well as the medium of instruction and communication in educational institutions. Its invaluable position is attested to by the requirements set by various examination bodies that English has to be passed at credit level before a candidate is admitted to most Nigerian tertiary institutions. The English language in Nigeria has varieties as studied by many scholars like Brosnahan (1958) four varieties, Banjo (1971) four varieties, Bamgbose (1982) two varieties, Odumu (1987) three varieties and Jowitt (1991) three varieties.
These varieties of English have great impact on the Nigerian students because, they listen to news on television and radio, read books, journals, newspapers and magazines written by authors who have used the Nigerian Standard English. It is also pertinent to note that the English Language has what we call formal and informal varieties that are, the written and the spoken form. In the written form, formal rules are applied strictly while the spoken form which is largely informal, these rules are not obligatory. The Nigerian English does not differentiate between formal and informal usage in speech; but keeps strictly to the formal in writing.
From the various varieties of English discussed above, the Nigerian student who is a second language learner is confused or ignorant on which to use. The student might choose to use that variety which he/she is exposed to or that which is commonly used. The student may even use that which his/her teacher uses even when it is sometimes incorrect. These
students have their individual Languages (L1) which have great impact on their English especially when expressing themselves in essays. As a result of students not being able to use English appropriately in the written form; there have been cries over the proficiency and performance of these students in the subject at the Senior Secondary Certificate Examination (SSCE) level.
Therefore, the need to improve proficiency in English has led many studies on the use of English among students. Various scholars like Ofuokwu (1982), Anasiudu (1983), Banjo (1969), Olaofe (1986) among others studied the grammatical errors made in the written and spoken English of users of English in Nigeria. They all agree that errors vary in complexity and source. Many researchers carried out studies in the use of English among University students e.g. Ofuokwu (1982) and Olaofe (1986) in Ahmadu Bello University Zaria. While Olagoke (1981) and Anasiudu (1983) investigated the English of students of University of Nigeria, Nsukka. Likewise other researchers mainly in the field of linguistics pedagogue, have for sometime dwelt extensively on providing possible solutions to the problems militating against the smooth learning of the English language especially by second language learners. Areas of Syntax, Phonology, Morphology, Semantics and Literature in English (language) have continued to receive attention. In this effort, myriad problems relating to the wrong use of tenses, unacceptable operations in lexical constructions, poor pronunciation etc. are found among non-native speakers of English. These researches substantiate various assertions involving the low performance in English among Nigerian students. The various problems have also influenced the present study on the effects of concord errors in the essays of SSII students in Kaduna metropolis.
The desire to improve the use of concord in the spoken and written English of Senior Secondary II students in Kaduna metropolis is the motivation behind this research. The SSII
is the class in which students write a lot of essays and have already been taught concord.
It is also the class in which students write their qualifying examinations for promotion to the SSIII. The Kaduna State Education Resource Centre organizes external examinations for its students that is, those of the Government and Private schools. It is also observed that the Military and Command Unity Schools also organize similar examinations for their SSII students. Therefore, during marking, chief examiners and assistant examiners have observed the various errors in concord in the essays of these students. These errors have posed concern on the minds of teachers because they are committed by students who are supposed to have been exposed to the category (concord).
Concord as a grammatical category confuses a lot of people who lack proper mastery of grammatical rules. Maclean (1981:42) says “carelessness” on the part of the writer or speaker as the major factor affecting a speaker’s speech or a writer’s article. As a result of the foregoing there arises a need to correct the misuse of concord among learners of English language.
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CHAPTER ONE INTRODUCTION
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Background of Study …1
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Need for the Study …3
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Statement of the Problem …4
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Basic Assumption …5
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Aim & Objectives of the Study …5
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Scope & Delimitation of the Study …6
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Significance of the Study …7
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CHAPTER TWO REVIEW OF RELATED LITERATURE
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Preamble …9
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Syntax …9
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Essay Writing …10
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Definition of Terms …13
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Error …15
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Concept of Concord in Grammar …15
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Types of Concord …16
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Subject-Verb Concord by Number …17
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Notional Concord …18
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Noun Subject-Verb Concord …18
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Compound Subject-Verb Concord …24
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Pronoun Subject-Verb Concord …26
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Subject-Verb Concord by Person …29
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Pronoun-Antecedent Concord …30
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Proximity Concord …33
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Reflexive Pronoun-Antecedent Concord …33
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Relative Pronoun-Antecedent Concord …34
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Pronoun-Antecedent Concord by Person Number & Case …34
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Tense Concord …36
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Tense Consistency …39
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Voice …41
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Number …41
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2.6.1 Journals on Concord …42
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Theoretical Framework …54
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Choice of Model …70
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CHAPTER THREE RESEARCH METHODOLOGY
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Preamble …71
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Sources of Data …71
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Method of Data Analysis …73
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List of Essay Topics …73
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Choice of Schools …73
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Method of Data Analysis …74
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CHAPTER FOUR DATA PRESENTATION & ANALYSIS
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Preamble …75
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Presentation of Data …75
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Data Analysis …83
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Syntactic Analysis …84
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Findings …104
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CHAPTER FIVE SUMMARY AND CONCLUSION
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Summary, Implication to Study & Conclusion …107
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Summary …107
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Implication to Study …108
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Conclusion …109
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References …110
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Appendix
Contents
ANALYSIS OF THE CHALLENGES FACING COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
ANALYSIS OF THE CHALLENGES FACING COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
CHAPTER ONE/INTRODUCTION
1.1 BACKGROUND OF STUDY
Every country in the world tends to generate income through tax administration. In Nigeria the company income tax administration aims and tries to tax each company in the state more effectively. However the level at which the company income tax Administration in Nigeria tend to achieve its desired goals and objectives depends mostly on the tax office and the company that is operating in Abia state.
For the tax Administration in Nigeria to be effective the aspect of the companies been taxed should be considered adequately and more accurately so that the company would provide reliable financial performance information for assessment. In which the federal government derives its income.
Due to the ever changing tax administration policies in the country and modifications in the aspect of taxation in Nigeria some companies want to stay afloat and employ all kind of strategies that benefits them. Some of them evade tax and some avoid tax.
When tax in Nigeria is paid by the various companies operating in the state the revenue collected are used to provide utility services and providing additional government services such as in education and transport which are of great importance to the growth of the economy of the state and to the country.
Tax administration in the country is a very important aspect that assist in the provision of revenue to the economy of which the avoidance of tax payment by the companies in the country in general and in Abia state in particular will result to a serious damage to the revenue which should have been generated and used for the provision of infrastructure.
When a company is been taxed by the federal board of inland revenue (FBIR) the company is meant to give an accurate information about their income but some companies go to the extent of forgery in provision of their documents which gives an incorrect information to the board, thereby causing reduction in their tax assessment.
Based on the above observation or trend of this action over time this study set out to examine the problems and prospects of the company income tax administration in Nigeria and in Abia state to be precise.
1.2 STATEMENT OF PROBLEMS
The tax administration (collection and assessment of tax from companies is a difficult task. The assessment and collection of companies’ income tax as at when due has been a problem associated with company income tax administration in Nigeria. These problem through observation has been influenced by the following understated factors.
Fraudulent under-declaration of income and making of incorrect returns by companies coupled with collusion of officials of FBIR staff with company under assessment.
The problem of tax evasion is real and so much in Nigerian economy where individuals and companies use all means to evade tax.
The fact that the federal board of inland revenue (FBIR) is unable to bring their entities within the letter of the law is of a serious concern mostly in the area of highly government spending borrowing and when there is pressing need to improve revenue generations from all sources including taxation.
The problems of revenue losses to government due to fraudulent and illegal deals from her citizens and organisations within the country prompt the need for this research work.
1.3 RESEARCH OBJECTIVES
- To ascertain whether sharp practices in administration between the staff of FBIR and assess company contributed to tax evasion
- To ascertain if there is any variation between financial statement used for AGM and that sent to FBIR for tax administration
- To ascertain whether loss of confidence in government officials has contributed to tax evasion.
1.4 RESEARCH QUESTIONS
For the purpose of this study the following question were raised for an indept study of this research work;
- To what extent has sharp practices in administration between the staff of the FBIR and assess company contributed to tax evasion
- To what extent has there been variation between financial statement used for AGM and that sent to FBIR for tax administration
- Has loss of confidence in government officials contributed to tax evasion
1.5 RESEARCH HYPOTHESIS
HYPOTHESIS ONE;
Ho:- Sharp practices in tax administration between the staff of FBIR and assessed company does not contributes to tax evasion
H1:- Sharp practices in tax administration between the staff of FBIR and assessed company contributes to tax evasion
HYPOTHESIS TWO;
Ho:- There is variation between the financial statement used for AGM and that used for tax administration of assessed company.
H1:- There is no variation between the financial statement used for AGM and that used for tax administration of assessed company
HYPOTHESIS THREE;
H0:- The loss of confidence in government does not contribute to tax evasion
H1:- The loss of confidence in government contributes to tax evasion.
1.6 SIGNIFICANCE OF STUDY
The result of this study will throw more light on the problems of companies’ income tax administration in Abia state Nigeria. The special emphasis on the federal Board of Inland revenue (FBIR) will highlight peculiar problems and difficulties in administering the company’s’ income tax would increase the revenue generation of the government.
1.7 SCOPE OF THE STUDY
This study shows the problems and prospect of Nigerian company tax with Abia State Federal Board of Inland Revenue as the case study. The period covered by this research enabled the research to be reliable.
1.8 LIMITATION OF THE STUDY
This research study is limited to detailed study of (FBIR) and the relevant Act setting it up with particular emphasis on the overall administration of the act in Abia state.
Gathering of relevant data for this study was a hectic task it is also expected that there will be limited mostly in areas of questionnaire distribution answering the question sincerely and returning them (especially the tax officials) due to fear of the unknown.
1.9 DEFINITION OF TERMS
- ASSESSMENT AUTHORITY:- This is the body appointed by the board for the purpose of assessing tax payable.
- COMPANY:- A company is defined by section 3(1) of the act as “any co-operation(other than a corporation sole) established by or under any law in force in Nigeria or elsewhere”. The relevant tax authority in respect of company income tax is the Federal Board of inland revenue.
- COMPANIES INCOME TAX:- This is the tax imposed on the profit made by companies.
- EFFICIENCY AND EFFECTIVENESS:- Horngren (1984) defines efficiency as an optimum relation between input and output whereas effectiveness is the accomplishment of pre-date runnin objective. Tax collected can only be said to be effective when a high proportion is actually collected. Similarly for efficiency and assessment should be less than the revenue accruing from such expenditure.
- FEDERAL INLAND REVENUE SERVICE (FIRS):- This is the body set up by section 5.1 of ITA (1979) and charged with the overall administration of companies income tax act.
- INCOME:- There is no statement that defines the word “income” in taxation status. However, for the purpose of this study reference is made to section 5.4 (2) (6) of income tax management act (ITMA)1961, which recognizes income as including any amount deemed to be income under the act.
- TAX ARREARS:- These are assessment of tax during the preceding period whose payment are received at the current assessment period.
- TAX AVOIDANCE:- This is the arrangement of the affairs of the taxpayer in such a way as to reduce tax payable. Tax avoidance is not a criminal or crime punishable under the law. This was clearly stated in Lord Tumbling declared as follows in his judgement. Every man is entitled to order his affair so that the tax attached under the appropriate tax act is less than is otherwise would be.
According to Longman Dictionary of contemporary English, tax avoidance are Legal way of paying less tax.
- TAX BASE:- This is simply that object on which tax should be imposed or applies.
- TAX EVASION:- Is a fraudulent, dishonest intentional distortions or concealment of fingers by the taxpayer in order to reduce the tax payable. It is a criminal and deceitful was of not paying tax or reducing ones tax liability. These offences are punishable under law.According to Longman Dictionary of contemporary English Tax evasion are the illegal ways of paying less tax.
EXPLORE THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA
Contents
AUTOMATED ONLINE BANKING SYSTEM IN NIGERIA
AUTOMATED ONLINE BANKING SYSTEM IN NIGERIA
ABSTRACT
The application has three users, Managing Director, Teller and the Customer login page. The MD has access to all the transaction details, MD can create an Account , add staff and each account created will have password for security purpose which is going to serve as login details. The Teller can check account details, Credit an account with the following details: Account Number, Amount and Depositor Name, also Debit an account with the following details: Account Number, Amount and Withdrawer Name. The Customer has access to check his/her account details, view and print transaction details, also changes his/her password.
Contents
Effect of class size on students academic perfomance in biology at SSCE
Effect of class size on students academic perfomance in biology at SSCE
1.1 Background to the Study
The relationship between class size and academic performance has been a perplexing one for educators. Studies have found that the physical environment, ethnicity, socioeconomics, overcrowding and teaching methods are all variables that affect student achievement (Molnar, 2000). Other factors that affect student achievement are school population and class size (Gentry, 2000; Swift, 2000; Krueger and White Moore, 2007).
The issue of poor academic performance of students in Nigeria has been of much concern to all and sundry. The problem is so much that it adds to the widely acclaimed fallen standard of education in Lagos state and Nigeria at large. In order to better understand the skill levels of students, it might be necessary to evaluate factors affecting their performance. These include: school structure and organization, teachers’ quality, curriculum and teaching philosophy (Driscoll, Halcoussis and Svomy, 2008).
Overtime, students’ academic performance in both internal and external examinations had been used to determine excellence in teachers and teaching (Ajao, 2001). As school grows, they typically become more bureaucratic, resulting in more formalized human relations and increased curricular specialization. Another stand, typically conducted by economist directs attention to the potential for increased efficiency and cost reductions as schools get bigger. Conclusions from these two streams are not consistent. Although, the studies with an organizational focus generally favour smaller schools, research with an economic focus tends to suggest benefits from increased size.
Overpopulation classrooms have increased the possibilities for at risk students, as well as others, to lose interest in school and do poorly on test. There identifies for specific problems regarding overcrowding, students not getting individual attention, low reading scores, frustration and stress felt by the teachers and the inability of students to concentrate or stay on task while in class. The problem identified can be that teachers are unable to give individual attention to students. Teachers’ aides are not always available and sometimes students have to share textbooks. It can take the entire class time for students to find seats, make sure everyone has a textbooks to look at and then explain the next assignment. This leaves no time for individual attention to explain assignment and answer questions. Thus, with teacher unable to help individual students, those who need extra help in gaining or maintaining their reading skills get left behind. They are unable to keep up the reading or in class discussions because of many students in one class.
Overpopulation in schools and classes is a serious problem in many schools systems, particularly in the inner cities where space for new construction is limited. As a result, students find themselves trying to learn while jammed into spaces never intended as classrooms, such as libraries, gymnasiums, laboratories, lunch rooms and even closets. Although, research on the relationship between overcrowding and student leaving had been limited, there are some evidence particularly in high poverty schools, that overcrowding can have adverse impact on learning. A study of overpopulation in schools found that students in such schools score significantly lower on both mathematics and reading exams then did similar students in underutilized schools. In addition, when asked, students and teachers in overpopulation schools agreed that overcrowding negatively affects both classroom activities and instructional technologies (Krueger and Whiteman, 2001).
Crowded classroom conditions not only make it difficult for students to concentrate on their lessons, but inevitably limit the amount of times teachers can spend on innovative teaching methods such as cooperative learning and group work or on teaching anything beyond the barest minimum of required materials. In addition, because teachers must constantly struggle simply to maintain order in an overpopulated classroom, the likelihood increase that they will suffer from burn out earlier than might otherwise be the case.
Although, there is a significantly amount of research analyzing students’ performance (Matuga, 2009; CerezoRUssillo and Casanova Arias, 2004), there is still a need for more concentrate test results. It is necessary to define the effects of environmental, psychological and sociological elements. This clarity will better enable school to provide a quality learning institution – organized and established public domain, with a sphere of knowledge influence and activity (Meram-Webster Dictionary).
The idea that school population and class size might affect students’ performance is consistence with the growing literature on the relationship between public sector institutional arrangements and outcome. The purpose of this study is to further examine the relationship of class size, school population and student academic achievement.
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