Showing posts with label IFTTT. Show all posts
Showing posts with label IFTTT. Show all posts

Sunday 3 September 2023

AN ASSESSMENT OF THE FACTORS AFFECTING SANITARY APPLIANCES IN TERTIARY INSTITUTION BUILDING IN NIGERIA

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AN ASSESSMENT OF THE FACTORS AFFECTING SANITARY APPLIANCES IN TERTIARY INSTITUTION BUILDING IN NIGERIA

ABSTRACT

This study examines the multifaceted factors affecting sanitary appliances in tertiary institution buildings in Nigeria. Sanitary appliances, including toilets, sinks, showers, and related plumbing infrastructure, are indispensable components of campus infrastructure, essential for maintaining hygiene and creating a conducive learning environment. The state of these appliances can significantly impact the well-being of students, staff, and the broader academic community. The factors influencing the condition and functionality of sanitary appliances in Nigerian tertiary institutions are diverse and interrelated. Aging infrastructure, inadequate maintenance practices, unreliable water supply, and poorly designed plumbing systems contribute to the deterioration of sanitary appliances. Challenges in waste management, insufficient sewage systems, and waste disposal practices can lead to blockages and environmental contamination. Additionally, the lack of awareness about proper hygiene and sanitation practices among users, coupled with budget constraints, further exacerbates these issues. Institutional management practices, such as facility management and budget allocation, play a crucial role in addressing these challenges. Compliance with regulatory standards and codes is essential for ensuring the safety and quality of sanitary appliances. Environmental factors, including climate conditions, can impact the external components of these appliances. To address these issues effectively, Nigerian tertiary institutions must prioritize the maintenance and management of sanitary appliances. Adequate funding, efficient maintenance schedules, and educational initiatives to raise awareness about proper usage and hygiene practices are essential steps in mitigating these challenges. Community involvement and a sense of collective responsibility can foster a culture of care and respect for sanitary facilities. Technological advancements in sanitary appliance design and a commitment to environmental sustainability also offer opportunities for improvement. This research underscores the importance of addressing the factors affecting sanitary appliances in tertiary institutions to create a healthier and more conducive learning environment that promotes the well-being of all stakeholders. Ultimately, investing in the maintenance and improvement of sanitary appliances is an investment in the future of education and public health in Nigeria.

CHAPTER ONE

  1. INTRODUCTION

Sanitary appliance or systems are crucial infrastructure necessary for the social well-being and practical operation of an institution. The provision of public sanitary facilities has implications for public and individual health, transportation, crime preventions, urban design, economic and cultural development and social equity. Public Conveniences i.e. Toilets, Bathrooms, Urinals and Comfort rooms are provided largely in public places and institutions. These places include Markets, Motor Parks, Religious institutions, Mosques, Churches, Filling stations, Hospitals, Airports, Sporting grounds, Schools etc. The right of citizenship access to appropriate public toilets emerged in the west with the rise of modernity.

Prior to the period of enlightenment in Britain, urinating, and defecating was a public act, taking place not only in fields and gardens, but also in the streets. By the mid-19th century however, public toilets were built using the public purse to provide citizens the means to urinate or defecate in public while away from home. It is a long time however since Britain led the world with such public health foresight. In most African cities, public conveniences are lacking in terms of quality and quantity, thus residents and visitors are often left wondering where to “go”. There is therefore a real quality of life crisis looming for all of us – especially the young and older members of society. There is a real concern about both the quantity and quality of public conveniences provision in tertiary institution building in Nigeria with particular reference to Federal Polytechnic Nasarawa.

Sanitary appliances, comprising toilets, sinks, showers, and related plumbing infrastructure, are indispensable components of tertiary institution buildings. These facilities play a vital role in maintaining hygiene and sanitation within educational institutions, which are essential for fostering a conducive learning and living environment for students and staff. However, the effective functioning and longevity of sanitary appliances in Nigerian tertiary institutions have been a subject of concern, with several factors contributing to their performance and maintenance challenges.

Nigeria, a country characterized by a diverse landscape and varying socio-economic conditions, presents a unique set of challenges when it comes to the management of sanitary appliances in its tertiary institutions. This study aims to comprehensively assess these challenges, drawing attention to the factors that affect the condition and performance of sanitary appliances within this specific context.

The state of sanitary appliances in tertiary institutions can be influenced by a range of interconnected factors, including the age and condition of buildings, the availability and quality of water supply, the design and maintenance of plumbing systems, waste management practices, hygiene and sanitation awareness, institutional management, environmental factors, socio-economic conditions, regulatory compliance, and user behavior. Understanding the complex interplay of these factors is essential for developing strategies to improve the state of sanitary appliances in Nigerian tertiary institutions.

As tertiary institutions in Nigeria strive to provide quality education and ensure the well-being of their students and staff, it is imperative to address the challenges associated with sanitary appliances. This study seeks to contribute valuable insights and recommendations to enhance the maintenance and management of sanitary facilities in tertiary institution buildings, ultimately fostering a healthier and more productive educational environment.

  1. STATEMENT OF PROBLEM

Sanitary appliances, including toilets, sinks, showers, and related plumbing infrastructure, are indispensable for maintaining proper hygiene and sanitation in tertiary institution buildings across Nigeria. These appliances are essential for creating a healthy and conducive learning and living environment for students and staff. However, despite their critical importance, there is a pressing need to address several significant problems and challenges associated with the state of sanitary appliances in Nigerian tertiary institutions.

Inadequate Maintenance and Infrastructure Decay: Many tertiary institution buildings in Nigeria are aging, and the plumbing infrastructure, including sanitary appliances, has not received adequate maintenance or upgrades. This has resulted in a deteriorating state of these facilities, leading to frequent breakdowns, leaks, and malfunctions.

Water Supply Issues: Inconsistent and unreliable water supply is a common problem in Nigeria. The availability and quality of water can directly impact the functionality of sanitary appliances, as well as the overall hygiene and sanitation within these institutions.

Waste Management Challenges: Proper sewage systems and waste management practices are often lacking, which can lead to sewage backups, blockages, and environmental contamination, further affecting the performance and hygiene of sanitary appliances.

Hygiene and Health Risks: The deteriorating state of sanitary appliances poses significant hygiene and health risks to students, staff, and the larger institutional community. Poorly maintained or malfunctioning sanitary facilities can contribute to the spread of diseases and negatively impact the well-being of the academic community.

Financial Constraints: Tertiary institutions in Nigeria often face financial constraints, which may limit their ability to allocate adequate funds for the maintenance, repair, and replacement of sanitary appliances.

Lack of Awareness and Training: Insufficient awareness among students, staff, and maintenance personnel regarding proper usage and maintenance of sanitary appliances can exacerbate problems and lead to premature wear and tear.

Compliance with Regulations: Ensuring compliance with relevant building codes and regulations is a challenge that tertiary institutions must navigate to maintain and upgrade their sanitary facilities.

Climate and Environmental Factors: Nigeria’s diverse climate and environmental conditions can impact the performance and longevity of external components of sanitary appliances, such as pipes and outdoor facilities.

Addressing these problems is essential for creating a safe, healthy, and conducive learning environment within Nigerian tertiary institutions. This research project aims to identify, analyze, and propose solutions to these multifaceted challenges, ultimately contributing to the improvement of sanitary appliances and the overall well-being of the academic community. This statement of the problem provides a clear overview of the issues that the research project intends to investigate and offers a compelling rationale for conducting the assessment of factors affecting sanitary appliances in Nigerian tertiary institutions.

1.2       AIM

The aim of this project is to assess the factors affecting sanitary appliances in tertiary institution building in Nigeria.

1.3       OBJECTIVES

The aim would be achieved through the following objectives.

  1. To review the concept of sanitary appliance
  2. To identify the types of sanitary appliances in Tertiary institution building in Nigeria
  3. Evaluation of available public sanitary facilities in Nasarawa main market.
  4. To identify the factors affecting sanitary appliances in Nigeria tertiary institution
  5. To identify and recommend possible solutions to these problems.

1.4    SIGNIFICANCE OF THE STUDY

The significance of a research study on “An assessment of the factors affecting sanitary appliances in tertiary institution buildings in Nigeria” lies in its potential to bring about positive changes and improvements in various aspects of tertiary education and public health in Nigeria.

Improved Hygiene and Sanitation: The study addresses issues related to the maintenance and functionality of sanitary appliances in tertiary institutions. By identifying and mitigating the factors affecting these facilities, the research can contribute to improved hygiene and sanitation practices, reducing the risk of diseases and promoting better health among students and staff.

Enhanced Learning Environment: A clean and sanitary learning environment is conducive to academic excellence. The study’s findings can lead to improvements in the physical conditions of tertiary institutions, creating a more comfortable and productive atmosphere for students and faculty.

Cost Savings: Effective maintenance and management of sanitary appliances can lead to cost savings for tertiary institutions. Identifying and addressing issues early can prevent major breakdowns and costly repairs, allowing institutions to allocate resources more efficiently.

Environmental Impact: Proper waste management and maintenance of sanitary appliances can have positive environmental implications. Reduced sewage leaks and better waste disposal practices can help protect the local ecosystem and water sources.

Public Health: Sanitary facilities play a crucial role in public health, and their proper maintenance is vital for disease prevention. The research can contribute to public health awareness and practices, benefiting not only the academic community but also the broader population.

Policy and Planning: The findings of the study can inform policymakers and educational authorities in Nigeria about the specific challenges faced by tertiary institutions regarding sanitary appliances. This information can guide the development of policies and strategies to address these challenges effectively.

Research Gap Filling: The study may fill gaps in existing research related to sanitary facilities in tertiary institutions in Nigeria. It can serve as a valuable resource for future researchers and policymakers looking to understand and address similar issues.

In summary, the significance of the study lies in its potential to address critical issues related to hygiene, sanitation, and infrastructure maintenance within Nigerian tertiary institutions. By identifying and addressing these factors, the research can contribute to healthier and more conducive learning environments, cost savings, and positive impacts on public health and the environment.

1.5    SCOPE

The scope of the study covers the assessment of the  factors affecting sanitary appliances in tertiary institution building in Nigeria with particular references to Federal Polytechnic Nasarawa.

1.6      LIMITATION OF THE STUDY

Identifying and acknowledging the limitations of a research study is a critical aspect of research transparency and integrity. It helps to set realistic expectations for the scope and generalizability of the study’s findings. In the context of the project titled “An assessment of the factors affecting sanitary appliances in tertiary institution buildings in Nigeria,” here are some limitations experienced:

Sample Size and Selection Bias: The study’s findings may be limited by the sample size and selection process. If the sample is not representative of all tertiary institutions in Nigeria or is biased towards certain regions or types of institutions, the results may not be fully generalizable.

Data Availability: Data availability and accessibility can be a limitation. Some institutions may not have comprehensive records or may be unwilling to share data related to the maintenance and condition of sanitary appliances.

Data Accuracy: The accuracy of data collected from tertiary institutions and other sources may vary. Errors or inconsistencies in the data could impact the validity of the study’s findings.

Resource Constraints: The research project may be limited by budget and time constraints. These limitations could impact the depth and breadth of data collection, analysis, and the ability to conduct on-site assessments at a wide range of institutions.

It’s essential for the researchers to acknowledge these limitations upfront and discuss how they have mitigated or considered these issues in the study design and analysis. Additionally, highlighting the potential implications of these limitations on the study’s findings and conclusions is important for maintaining research integrity.

  1.       DEFINITION OF TERMS

Defining key terms in a research study is essential to ensure that all readers have a clear understanding of the terminology used in the context of the study.

Sanitary Appliances: Sanitary appliances refer to fixtures and equipment within a building, such as toilets, sinks, showers, and related plumbing infrastructure, designed for personal hygiene and waste disposal.

Tertiary Institution: Tertiary institutions, also known as higher education institutions, include universities, colleges, and other educational establishments that offer post-secondary education, including undergraduate and postgraduate programs.

Factors: Factors are elements or variables that influence a particular phenomenon or outcome. In the context of the study, factors refer to various aspects or conditions that impact the condition, functionality, and maintenance of sanitary appliances in tertiary institutions.

Assessment: Assessment involves the process of evaluating or examining the current state or condition of something. In this study, it refers to the systematic evaluation of the factors affecting sanitary appliances in tertiary institution buildings.

Maintenance: Maintenance refers to the activities and processes involved in preserving, repairing, or keeping sanitary appliances and related infrastructure in good working condition.

Infrastructure: Infrastructure encompasses the physical facilities, systems, and structures necessary for the operation of an organization or institution. In this study, it includes the plumbing systems, sewage systems, and related components that support sanitary appliances.

Water Supply: Water supply refers to the provision of clean and safe water for various uses, including drinking, cleaning, and flushing in tertiary institution buildings.

Waste Management: Waste management involves the proper handling, disposal, and treatment of waste materials, including sewage and wastewater, to minimize environmental and health hazards.

Hygiene: Hygiene refers to practices and behaviors that promote cleanliness and health, particularly in the context of personal and environmental cleanliness.

Socio-Economic Factors: Socio-economic factors include aspects related to the social and economic conditions within a given context. In this study, it may encompass issues such as funding, economic challenges, and community dynamics affecting sanitary appliance maintenance.

Regulatory Compliance: Regulatory compliance involves adhering to relevant laws, rules, and regulations governing building standards, sanitation, and safety.

User Behavior: User behavior refers to the actions and habits of individuals, including students, staff, and maintenance personnel, in their interactions with sanitary appliances and related facilities.

Environmental Factors: Environmental factors encompass conditions and elements in the natural environment that may affect sanitary appliances, such as climate, weather, and geographic location.

Institutional Management: Institutional management involves the administrative and organizational practices and policies employed by tertiary institutions to oversee facility management, including sanitary appliance maintenance.

Community Responsibility: Community responsibility refers to the collective sense of duty and accountability shared by the members of a tertiary institution’s community in ensuring the proper use and maintenance of sanitary appliances.

These definitions provide clarity regarding the terminology used in the research study and help ensure a common understanding among researchers, readers, and stakeholders involved in the assessment of factors affecting sanitary appliances in Nigerian tertiary institution buildings.

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Sunday 27 August 2023

AN ASSESSMENT OF THE EFFECTS OF TAX EVASION AND AVOIDANCE ON SUSTAINABLE INFRASTRUCTURAL DEVELOPMENT

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AN ASSESSMENT OF THE EFFECTS OF TAX EVASION AND AVOIDANCE ON SUSTAINABLE INFRASTRUCTURAL DEVELOPMENT

ABSTRACT

Tax evasion and avoidance are persistent challenges faced by governments worldwide, hampering their efforts to fund critical infrastructural development projects. This research project aims to analyze the implications of tax evasion and avoidance on sustainable infrastructural development, exploring the intricate relationship between fiscal misconduct and the availability of resources for building and maintaining essential public infrastructure. By examining case studies, economic models, and policy frameworks, this study sheds light on the multifaceted nature of the issue and its far-reaching consequences. The research employs a mixed-methods approach, integrating qualitative analysis to understand the motivations and methods behind tax evasion and avoidance, and quantitative analysis to assess the magnitude of revenue loss due to these practices. By leveraging existing literature, governmental reports, and expert opinions, the study presents a comprehensive overview of the current state of tax evasion and avoidance, while also delving into the mechanisms that enable these practices to persist. Furthermore, this project investigates the direct and indirect effects of reduced tax revenues on infrastructural development projects. It examines how diminished funding impacts the implementation of vital projects such as transportation networks, energy facilities, and communication systems. The study also explores the broader implications for sustainable development, social equity, and economic growth within affected regions. The findings of this research emphasize the urgent need for robust policy measures, international cooperation, and improved enforcement mechanisms to curb tax evasion and avoidance effectively. By addressing these issues, governments can enhance their revenue streams, ensuring a more stable foundation for sustainable infrastructural development. Additionally, the study underscores the significance of public awareness campaigns and educational initiatives aimed at fostering a culture of tax compliance and responsible citizenship. In conclusion, this project contributes to the existing body of knowledge by providing a comprehensive assessment of the effects of tax evasion and avoidance on sustainable infrastructural development. By uncovering the intricate interplay between fiscal misconduct and development outcomes, this research offers valuable insights for policymakers, economists, and development practitioners striving to promote equitable and sustainable growth in the face of persistent challenges related to taxation.

CHAPTER ONE: INTRODUCTION

  1.       BACKGROUND OF THE STUDY

Taxation is a fundamental mechanism through which governments generate revenue to fund essential public services and infrastructure development projects. Adequate funding is crucial for the construction, maintenance, and enhancement of critical infrastructure such as transportation networks, energy facilities, water supply systems, and communication networks. These infrastructure assets are the backbone of economic growth, social well-being, and overall development within a nation.

However, the issue of tax evasion and avoidance has emerged as a significant challenge that undermines the revenue base of governments globally. Tax evasion refers to the illegal act of deliberately misrepresenting financial information to evade tax payments, often involving activities such as underreporting income, inflating deductions, or concealing assets. Tax avoidance, on the other hand, involves legally exploiting loopholes in tax laws to minimize tax liabilities without violating the law’s letter. Both practices result in reduced tax revenues, which in turn, hinder governments’ ability to finance crucial infrastructure development projects.

Sustainable development, a core principle embraced by international organizations and governments, emphasizes the need for balanced economic, social, and environmental progress that meets present needs without compromising the ability of future generations to meet their own needs. Sustainable infrastructure development is a key component of this agenda, as it contributes to economic growth, poverty reduction, and environmental preservation.


Tax evasion and avoidance defiles sustainable infrastructural development in any constituted society. One of the duties of the government at all tiers is making available infrastructures, referring to roads, utility lines, hospitals, schools, emergency services like fire fighters, ambulance and police, sidewalks, motorable and pedestrian bridges. The basic facilities that make a town or city function effectively are known as infrastructures. Tax evasion and avoidance
can be understood as an act of deliberately causing harm to oneself and fellow members of the society. According to Farayola (1987), Tax evasion is the fraudulent, dishonest, intentional distortion or concealment of facts and figures with the intention of avoiding the payment of or reducing the amount of tax otherwise payable, while Tax avoidance according to Nwakaji and Ewah (2010) refers to a taxpayer’s effort to avoid paying tax by finding a legal loophole in the tax system, it could also be said to be the arrangement of affairs in such a manner as to pay minimum amount of tax due.

The relationship between tax evasion, tax avoidance, and sustainable infrastructural development is complex and multifaceted. Reduced tax revenues limit governments’ ability to allocate resources for infrastructure projects, leading to delays, suboptimal quality, or even the abandonment of vital initiatives. This, in turn, can impede economic progress and hinder the achievement of sustainable development goals.

Despite its critical importance, the intersection of tax misconduct and infrastructural development has not been extensively studied in a holistic manner. While there is a growing body of literature addressing tax evasion and avoidance from legal, economic, and sociopolitical perspectives, there remains a gap in research that comprehensively assesses the far-reaching effects of these practices on sustainable infrastructural development.

This research project aims to bridge this gap by providing a thorough analysis of the implications of tax evasion and avoidance on sustainable infrastructural development. By exploring case studies, economic models, and policy frameworks, the study seeks to unveil the intricate dynamics at play, elucidating the magnitude of the issue and offering insights into potential mitigation strategies. Through a mixed-methods approach, the research endeavors to contribute to the broader discourse on taxation, development, and the pursuit of global sustainability.

In summary, the study addresses a critical area that has implications for economic growth, social equity, and environmental sustainability. By examining the effects of tax evasion and avoidance on sustainable infrastructural development, the research aims to inform policymakers, researchers, and practitioners about the challenges and opportunities in promoting robust revenue streams for the advancement of essential infrastructure within a sustainable development framework.

  1.       STATEMENT OF PROBLEM

The quantity and condition of the infrastructures in Ado-Odo Ota local government area gets worse by the day as the population increase due to influx of residents of Lagos state who share boundary with Ogun state, caused by the over-congestion and over-crowdedness of dwellers in Lagos state of which can no longer contain its over-flowing populace. Over-utilization of infrastructures in Lagos state presently causing defects and great unbalance of resources to inhabitants. The outcome of such migration is a large increase in the demand
for sustainable infrastructural development in Ogun state, just as Ado-Odo Ota local government area serves as the choice residence to these migrants due to its proximity to Lagos state.

Over-dependence and over-reliance on the federal allocations has instigated tax payers and collectors in the local government area to relax from their civic duties towards tax. Sustainable infrastructural development can only be achieved where there is minimal or no presence of tax evasion and avoidance. Tax evasion and avoidance have rooted its presence in virtually the entire local government areas in the country but no one seems to know the extent it has gone in particular areas, why they occur there and proffer solution. This study
is therefore designed to add to existing knowledge, the effects of tax evasion and avoidance on sustainable infrastructural development in Ado-Odo Ota local Government area, Ogun state.


1.3             RESEARCH QUESTIONS

In order for this research work to be effective and efficient, it pleases the researcher to ask the following questions:

  1. To what extent does tax evasion and avoidance hinder sustainable
    infrastructural development in Ado-Odo Ota local government area?
  2. What are the short and long-run effects of tax evasion and avoidance on
    sustainable infrastructural development in the study area?
  3. What are the possible causes of tax evasion and avoidance in the study
    area?
  4. What recommendation can be given to the examined problems of these tax
    irregularities in the study area?

1.4       AIM AND OBJECTIVES OF THE STUDY

The aim of this study is to examine the effects of tax evasion and avoidance on
sustainable infrastructural development in Ado-Odo Ota Local Government
Area, Ogun state. The broad objective is broken down to the following specific
objectives:

  1. To ascertain the extent tax evasion and avoidance hinder sustainable infrastructural development in Ado-Odo Ota local government area.
  2. To examine the short and long-run effects of tax evasion and avoidance on sustainable infrastructural development in the study area.
  3. To identify the possible causes of tax evasion and avoidance in the study area.
  4. To make recommendation on the examined problems of these tax irregularities in the study area.

1.5       STATEMENT OF HYPOTHESES

The following hypotheses have been posited to aid the research work. The null
hypothesis is denoted as “Ho” while the alternative hypothesis is denoted as
“Hi”.
HYPOTHESIS ONE:

Ho1: There is no relationship between tax evasion and avoidance and sustainable infrastructural development in Ado-Odo Ota local government area, Ogun state.

Hi1: There is a relationship between tax evasion and avoidance and sustainable infrastructural development in Ado-Odo Ota local government area, Ogun state.
HYPOTHESIS TWO:

Ho2: There is no difference between the number of persons that are liable to pay tax and the number of persons that pay tax in Ado-Odo Ota local government area, Ogun state.
Hi2: There is a difference between the number of persons that are liable to pay tax and the number of persons that pay tax in Ado-Odo Ota local government area, Ogun state.

1.6       SIGNIFICANCE OF THE STUDY

This study would be relevant to various tax authorities; the Federal Inland
Revenue Service, State Internal Revenue Service, Local Government revenue
committee as well as their tax officials who are responsible to collect tax
liability from individuals or corporate bodies. It gives them insight on how to
improve the tax administration. The study would also help professional bodies
like the Chartered Institute of Taxation of Nigeria, the Institute of Chartered
Accountants of Nigeria and the Nigerian Institution of Estate Surveyors and
Valuers as well as their members to see the areas of deficiency in the
collections and call for improvement in tax revenue. This study would also be
relevant to the future researchers and any such individual or corporate body
that is concerned with achieving sustainable infrastructural development in a particular area as well as the legislations which will also benefit greatly from this study, because it will form basis of tax policy formation, implementation and administration.

1.7 SCOPE OF STUDY

It is focused on studying the discernible and foreseeable effects of tax evasion and avoidance on sustainable infrastructural development. The study will focus primarily and precisely on Ado-Odo Ota local government area in Ogun state, to enable the studier carryout an extensive study on this subject. The geographical scope to be covered is strictly limited to Ado-Odo Ota local government area in Ogun state.

1.9 LIMITATION OF THE STUDY

It is not strange for a research to encounter some difficulties in the course of research and these encountered in the course of this research include:

1. Inadequate time due to the combination of class schedule and project work.

2. Lack of full cooperation by some of the respondents and some who refuse to receive the researcher and some afterwards delayed in giving back the questionnaire.

3. Financial constraints though this is always a major limitation in studies of this nature, since the researcher may not have enough money to carry out all the necessary research.

4. There are areas where data is available but the researcher cannot lay hands on them because the relevant information is sometimes termed confidential and unavailable to outsiders.

Despite all this limitations and hindrances mentioned above, the research study no doubt turned out to be successful.

1.10 DEFINITION OF TERMS

There are some terms used in this study and proper understanding of the terms is important in appreciating this study:

1. TAX: Tax can be defined as a charge by government on persons, corporations, estates and trust for the purpose of raising money for government expenditure (Umezuruike, 1998). Ifediora (1998) also defined tax as the sum of money demanded by the government for its support or for specific facilities or service, levied upon incomes from property, sales and services. Eribo (2010) emphasized that taxes are normally paid by the eligible citizens of any political system as a legal obligation, regardless of the extent to which they benefit from the services the proceeds finance.

2. TAX EVASION: Tax evasion is the fraudulent, dishonest, intentional distortion or concealment of facts and figures with the intention of avoiding the payment of or reducing the amount of tax otherwise payable (Farayola, 1987).

3. TAX AVOIDANCE: Tax avoidance refers to a taxpayer’s effort to avoid  paying tax by finding a legal loophole in the tax system, it could also be said to be the arrangement of affairs in such a manner as to pay minimum amount of tax due (Nwakaji & Ewah, 2010).

4. TAX LIABILITY: This is the amount that is borne by the tax payer (Ihuoma, 2013).

5. PAYE (PAY AS YOU EARN): This type of tax is based on the earning of the tax payer (Ihuoma, 2013).

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Friday 16 June 2023

BUSINESS PLAN FOR COMPUTER BUSINESS CENTER

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BUSINESS PLAN FOR COMPUTER BUSINESS CENTER

TABLE OF CONTENTS

  • Introduction
  • Executive summary
  • The market
  • Start-up funding and financials
  • Objectives
  • Mission
  • Keys to success
  • Company summary
  • Swot analysis of james smart computer business center
  • Start-up summary
  • Service offered
  • Market analysis summary
  • Market segmentation
  • Walk in clients (customers)
  • Organizations and small business clients
  • Target market segment strategy
  • Service business analysis
  • Competition and buying patterns
  • Strategy and implementation summary
  • Competitive edge
  • Marketing strategy
  • Sales strategy
  • Sales forecast
  • Milestones
  • Financial plan
  • Important assumptions
  • Break-even analysis
  • Conclusion

INTRODUCTION

A computer business centre is a place where services like word processing, data processing, accounting, fax facilities, internet café, photocopying, lamination, typing, scanning, binding, online registrations, digital passports, instant photo printing. With best location, this business can fetch revenues and profit. Students and small business owners can be regular customers who seek one or other service at centre.

Executive Summary

James Smart Computer Business Center (JSCBC) will provide computer business center services to clients. The company will focus on rendering  responsive, quality, creating and retaining customer relations.  JSCBM will at first employ fifteen staff, utilizing one single office located at strategic location and serving customers in the locality.

The Market

The very nature of the computer application and data processing services industry, with its extraordinary rate of technological development, creates a constant need for businesses skilled in updating and advising customers on computer-related services. In town, the majority of potential customers are dissatisfied with existing options, creating an attractive niche for an innovative start-up. Business organization and individual clients will provide the majority of our business revenue.

JSCBC has decided to focus mainly on the small business market, as these customers typically don’t have a full-time IT person, but have full-time IT needs. JSCBC will offer an affordable, on-demand service for these customers. We can also offer maintenance agreements that generate additional monthly income. For our residential customers, we will offer a very affordable and helpful service with a very flexible schedule to meet their needs. Our target market will focus on Lokoja and the surrounding areas. Market research indicates that there is an abundance of clients or customers who need a computer business center services.

Start-up Funding and Financials

To get JSCBC started the owner is providing cash and assets. We are also seeking a short-term loan, to be secured with the owner’s home equity, and repaid within three years. Our conservative sales forecasts, based on industry research within the local area, project hefty sales in year one, steadily increasing through year three. To reach these goals, we will use an aggressive advertising campaign to exploit our competitors’ weaknesses. With good cost control, we will see a modest, yet comfortable, net profit the first year

Objectives

1.          To provide the best service available to the customers at an affordable price.

2.          To generate substantial market share.

3.          Constant growth in sales from start up through year three.

4.          To generate customer satisfaction so that at least 40% of our customer base is repeat

business.

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Thursday 4 May 2023

EVALUATION OF AVAILABLE RESOURCES FOR TEACHING AND LEARNING OF BUSINESS STUDIES IN SECONDARY SCHOOLS

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EVALUATION OF AVAILABLE RESOURCES FOR TEACHING AND LEARNING OF BUSINESS STUDIES IN SECONDARY SCHOOLS

(A CASE STUDY OF GOVERNMENT DAY SECONDARY SCHOOL, ZARIA)

ABSTRACT

This study examined “Evaluation of available resources for teaching and learning Business  Education Studies in secondary school, A case study of Government Day Secondary school”. The purpose of this study was to find out how availability of teaching resources can aid to improve  the academic performance of student in Business Studies in Secondary schools in Nigerian. Three (3) research questions were asked and four null hypotheses formulated and tested using ANOVA at 0.05 level of significant. The research design adopted in the study was descriptive survey. One hundred (100) Structured questionnaire was designed by the researcher and administered to Government Day Secondary School containing two sections, Section “A” contains personal bio-data of the respondents and section “B” contains twenty five (25) research items. The major findings of this study revealed that hypotheses one and two retained while the third and fourth hypotheses were rejected. Based on the findings, it was recommended that Government Day Secondary Schools should make more effort to supply adequate teaching and learning resources at all times in schools, provide enough classrooms and other facilities, in order to enhance the teaching and learning of Business studies in the schools.

CHAPTER ONE

INTRODUCTION

1.1 Background of the study

In order to have a describable change in the learner, good teaching must take place and to bring about good teaching, the teacher should be able to convey their message in the simplest, most convincing and practical way to the learner using available resources.

The available resources are the instructional materials used in teaching and learning. The instructional to make teaching easy and practical for the learners to understand the subject. These objects according to Umoh-Mac and Nkume (2015) are regarded as instructional materials. They enhance real and meaningful teaching and learning. Appropriate instructional materials are imperative for implementing good quality education programmes. Unless adequate and quality facilities and superlative human resource are available, quality of the programme  will be reduced and learning will be deterred. Material for teaching business subject range from the common textbooks to more sophisticated machines, chalkboards real objects or their representatives which the teacher use to communicate effectively with the students. These materials make learning more permanent and develop continuity of though among the learner. Teaching materials and aids for the acquisition of required skill for business studies should be on regular supply to school where business studies subject are taught. According to Umoh-Mac Nkume (2015) many researchers on the availability of available resources carried out in Nigeria, in schools offering business studies programme often revealed the presence of inadequate training facilities in the schools. They further stressed that even the few available ones are not being maintained. There is poor storage facilities for them and so they become non – functional.

Obi and Akume (2011) warned that any school that any school that desire to offer modern Business Education programme must include in its programme a through training in the use of these appliance. Also to give such training the school must be equipped with appliances with which it intend to give instructions. To take the point further, they stated that for the teaching process to effectively taken place generally, both human and materials resources need to be provided adequately. No matter how good the teaching staff are, they may not be able to function effectively and effectively without appropriate teaching materials, equipments and adequate infrastructural, like workshop, conductive classrooms and laboratories, especially when is over loaded with lesson and practical courses. A well planned programme, they say, will fail if at implementation stage the necessary instructments are not supplied. The world at large is going technological and if Nigeria schools must keep abreast with the global technological advancement than the training must be borne in mind and they are adequate supply, proper maintenance and judicious usage of the materials. Obi and Akume (2011).

The question to ask is, who provides these resources materials to schools? Eze (2015) in his contribution, opines that instructional materials produced commercially play a key role in functional education in our schools that when these are understand, our next alternative is in improvisation, provide the improved equally delivers the goods. Fortunately, some sources of improvisation are available where around us by nature, human re – arrangement of nature only requires our initiative and creative to tap them fully towards the attainment and mastery of some skills. Nigeria must realize that findings pragmatic solution to the problem to setting the growth and development, business studies in the country should not be left to a few person but rather it should be seen as a collective, philanthropists, corporate bodies, government agencies churches and other religion organization etc must join hand and regard the task of solving these problems  as one that must be done. When this is solved, business studies will be according its pride of place in the nation’s education system as salvation of modern civilization.

1.2 Statement of the problem

Inspire of the federal government emphasis on self – reliance through acquired, still suffers some defects such as inadequate supply or provision of resource material poor maintenance and storage of existing ones.

Oren (2005) observed that, being a skill oriented subject, business studies requires the use of machine and other equipment for effective teaching to take place. It is therefore, exceptive teaching to take place. It is therefore expected that the federal government through the ministries of education federal, state and local government will see to the provision or availability of these necessary resources for teaching and learning of these requirement skills.

According to Oyedele (2007) cited in Atakps (2010) Nigeria children and youths are being educated more in accordance with yesterday’s world rather than in preparation for tomorrow’s living. This is in agreement with what Umoh-Mac and Nkume said about the obsolete equipment found in Nigeria schools. Emphasizing the need for the provision of instructional materials in school, obi and Akume opine that, Business education subject being a skilled areas of study cannot be learnt by the students sitting and folding their arms and noddling their heads. To give this training, the schools must be equipped with the necessary materials on which it intends to give, but rather it appears that most school that offer business studies subject are not adequate equipped for the instructions. Resources materials are means of making teaching and learning process easy, more meaningful and understandable, Uzoegwu (2001) these materials are not just textbooks, but it include machine, chalkboard and real objects instructional aids on the other hands are those that teachers prepare mainly to help him/her pass on the message easier and more effectively, these include: cardboard drawings, real objects brought into the class for learners to physically see and touch (Visual aids). With the foregoing, the aim or purpose of the study is to evaluate the availability of resources use for teaching and learning business studies at Government Day Secondary School.

1.3 Objectives of the study

The main purpose of the study is to evaluate availability for teaching and learning of business studies in Secondary schools a case study of Government Day Secondary school, Zaria. Specifically the study will determine:

  1. The available resources for teaching and learning business studies subject in Secondary schools
  2. To find out the extent to which the available resources are functional
  3. The extent of utilization of the available resources by business studies teachers.

1.4 Research questions

The following research questions were formulated to guide the study:

  1. What are the available resource necessary for the teaching and learning of Business studies in secondary School.
  2. How functional are the available resources used for teaching and learning of business studies in secondary Schools.
  3. What is the extent of utilization of the available resources for teaching and learning business studies in secondary Schools

1.5 Scope of the study

The scope of the study is restricted to the evaluation of available resources for teaching and learning of business studies in Secondary  school. The research of this  type would have been deemed fit to cover the whole of state, a region of the country. The researcher as a result of finance and duration of research have decided to limit the research to Government Day Secondary School Zaria.


1.6 Definition of terms

Business studies: Business studies is an academic subject taught in schools and at university level in many countries. Its study combines elements of accountancy, fiannce, marketing, organizational studies and economics, business studies is a broad subject in the Business science, allowing the in depth study of a range of specialties such as accountancy, fiancé, organization, human resources management and marketing.

Teaching: The act , practices, or profession of a teacher, something taught;

Teacher: A teacher (also called a school teacher or, in some contexts, an educator) is a person who helps others to acquire knowledge competences or values.

Learning: learning is the process of acquiring new or modifying existing knowledge behavior, skills, values, or preferences.

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Monday 1 May 2023

THE EFFECTS OF INSTRUCTIONAL MATERIALS ON THE PERFORMANCE OF PRIMARY 1 PUPIL

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THE EFFECTS OF INSTRUCTIONAL MATERIALS ON THE PERFORMANCE OF PRIMARY 1 PUPIL

ABSTRACT

This examined the effects of instructional materials on the performance of primary 1 pupils in Nasarawa state Nigeria. The specific objectives of the study is to determine the availability and adequacy of instructional materials in teaching primary 1 pupils in Nasarawa State; ascertain the utilization of instructional materials among teachers teaching primary 1 pupils and to examine the effects of instructional materials on the academic performance of primary 1 pupils in Nasarawa State. The study sample was selected through simple random sampling technique. The data collection instruments were questionnaire and observation. One hundred and fifteen respondents were administered the questionnaire which include head of teachers, teachers and pupils. The data analysis was done using statistical tools such as percentages, frequencies, means, correlation and scattered plot graph. Research result showed that the availability and adequacy of most of the instructional materials and instructional materials were just a little. More so, utilization of most of the instructional materials also just a little. The correlation analysis for the relationship between Instructional materials and pupils’ academic performance were significant (P<0.01) with a moderate positive relationship of 0.5 and 0.45 respectively. Inadequate and low quality instructional materials in primary school impedes effective teaching and learning process and hence affect pupil’s academic performance negatively.

CHAPTER ONE

INTRODUCTION

1.1       Background Information

Education is generally seen as an instrument for effective national development. In the teaching and learning process, the goals of education in Nigeria include a united, strong and self-reliant nation, a free and democratic society, a just and egalitarian society, a great and dynamic economy and land full of bright opportunities for all citizens, they are given cognizance (FGN, 2014). Education is therefore a connective tissue in the society. Okongo, Ngao, Rop & Nyongesa, (2015) revealed that the standard of education in Nigeria is falling, the problem of education emerged from the neglect which the sector suffered from the 1980s leading to the gradual erosion of the system. The problems include among others inadequate learning facilities such as lack of teaching tools and moderate classrooms and the acute shortage of qualified teachers (Okongo, Ngao, Rop & Nyongesa, 2015).

For a teacher to attain the set goals of education and for students to gain from such teaching experience, the use of instructional materials is important. Instructional materials are all types of materials or facilities used in the teaching and learning process. These include books, government documents, artifacts, instructional sheets, computers, radio sets, television sets, social media and magazines among others (Janovsky & Brooks, 2015). They are used for teaching at primary, secondary and tertiary levels of education.

Instructional materials in primary schools enhance and improve teachers’ competence; they also make learning more useful and meaningful to the pupils as they are being presented with a real life experiences and materials for learning. The use of instructional materials is seen to determine the academic performance of pupils in schools. Yusuf (2012) disclosed that academic performance is the knowledge and skills that pupils or students have mastered in a subject or a course, it is basically a measure of how well students have performed in the various assessment items set for them based on some educational criteria determined by professional educators.

Instructional materials have been observed as a powerful strategy to bring about effective teaching and learning. The importance of quality and adequate instructional materials in teaching and learning can occur through their effective utilization during classroom teaching. Instructional materials here include all the tools that the teachers can use to make the learning more interesting and memorable. According to Atanda, and Jaiyeoba (2018), instructional materials include books, audio-visual, software and hardware of educational technology. He further opines that the availability, adequacy and relevance of  instructional materials in classrooms can influence quality teaching, which can have positive effect on students’ learning and academic performance. The insight from Atanda, and Jaiyeoba on linking instructional resources to students’ academic performance serve critical in the provision of quality education.

According to Adeogun, schools, whose teachers use more instructional resources perform better than schools, whose teachers do not use instructional materials. This corroborated the study by Babayomi (2019) that private schools performed better than public schools because students and teachers are provided with sufficient and quality teaching and learning resources. From this importance, schools at all levels of education have been advised to have quality and adequate instructional facilities to raise academic performance of their students. The advice emanated from the fact that instructional facilities have a potent factor to qualitative education. The dictum is that “teaching is inseparable from learning but learning is separable from teaching.” This means that teachers do the teaching to make the students learn, but with quality and adequate instructional facilities, students can learn without the teachers. It is against this background that this study seek to examine the effect of instructional materials on the performance of primary one (1) pupils

1.2       Statement Of The Problem

The rate of pupils poor academic achievement in primary schools today is really disturbing. The poor academic achievement of pupils has attributed to many factors which are lack of instructional material and skills needed for effective teaching and inability to provide or improvise material relative to the topic depending on the school type. Unqualified teachers and teacher’s attitude towards effective teaching and learning, lack of student interest in setting subject. It is observed that most pupils complain of being taught principles that seem to be abstract in nature because materials such as textbooks, most board and essential equipment like computer, projector, television and video are not readily available in many schools. In Indian axioms that says, what I hear, I may forget but what see, hear and touch I will never forget. This is because teachers adopt the verbal and theoretical method as a way of teaching and learning thereby making pupils to lose interest. In Nigeria, for example experience has shown that spoken words alone in the communication of ideas are grossly ineffective and inefficient in producing desired learning outcomes. One of the major problems facing education sector in Nigeria is the low level of the performance of primary school pupils in both local and standardized examinations. It has become a great concern for researchers, educators and all education stake-holders over the years. It was observed that pupils usually fail in examinations owing to improper teaching methods and lack of essential teaching aids for instructional delivery. (Afolabi, 2019). This study therefore deemed it necessary to look specifically at the effects of instructional materials on the performance of primary one (1) pupils in Nigeria Primary Schools.

1.3       Purpose Of The Study

The main aim of this study is to examine the effects of instructional materials on the performance of primary one (1) pupils in Nigeria.

The study specifically aims at finding out the following:

  1. To determine the availability and adequacy of instructional materials in teaching primary 1 pupils in Nasarawa State.
  2. To ascertain the utilization of instructional materials among teachers teaching primary 1 pupils in Nasarawa state.
  3. To examine the effects of instructional materials on the academic performance of primary 1 pupils in Nasarawa State.

1.4       Research Questions

The following research questions were raised to guide the study:

  1. To what extent is the availability and adequacy of instructional materials in teaching primary 1 pupils in Nasarawa State.
  2. To what extent is the utilization of instructional materials among teachers teaching primary 1 pupils in Nasarawa state.
  3. What are the effects of instructional materials on the academic performance of primary 1 pupil in Nasarawa State.

1.5       Research Hypothesis

The following hypotheses will be tested at (p < 0.05) significance level:

Null hypothesis (Ho): There is no significant relationship between the available instructional materials and primary 1 pupil’s academic performance.

Alternative hypothesis (H1): There is a significant relationship between the available instructional materials and primary 1 pupil’s academic performance.

1.6       Significance Of The Study

The study has both theoretical and practical significance. In the theoretical aspect, it is the use of Jean Piaget on the cognitive development and behavioral learning theory which center on the child development knowledge, intelligence and high level of thinking that allows the child to acquire problem solving skills by inventing or constructing reality out of experience and thus mix their observation with their ideas about how the world works.  It also provides individual with a certain behavioural management plan or change based on observation in the classroom.

On the practical aspect, the findings of the study will benefit the followings, the pupils, schools, computer studies teachers, textbook writers, curriculum planners and government. Constructivist teaching is based on the belief that learning occurs as learners are actively involved in a process of meaningful and knowledge construction as opposed to passively receiving information. Through interaction with the physical situations, or concrete objects, a child’s physical experience accumulates and he is able to conceptualize, think creatively and logically. The child therefore develops skills to abstract problems. According to this theory, learners are the makers of knowledge and meaning Constructivists believe that “learners construct their own reality or at least interpret it based upon their perceptions of experiences, so an individual’s knowledge is a function of one’s prior experiences, mental structures, and beliefs that are used to interpret objects and events.” “What someone knows is grounded in perception of the physical and social experiences which are:

Pupils: The study will change pupils attitude to learn computer studies since the use of instructional materials during teaching and learning made the lesson very interesting by having direct contact with the material by touching, smelling or tasting of the object thereby enhancing their performance in the subject in question.

School: It help the school have a well equipped laboratory and a good environment on production of improvised and standardize resource material suitable for teaching and learning without waiting for government to provide it for them. It also helps to know the number of pupil in the classroom and proper monitoring of teachers or pupils teacher on the use of instructional material.

Textbook writers: Inclusion of instructional material needed to teacher the particular topic base on specific objectives.

Government: Production and provision of resource instructional material to school base on the subject offered. Organizing seminar and workshop on the utilization of instructional material especially in the area of science and technology. And parent teacher their children on how to embrace technology.

Curriculum planner: When developing syllabus and scheme of work, space for the provision of instruction material should be made with related topics and days of supervision of teachers with instructional material.

1.7       Scope Of The Study

This study is focused on examining the effect of instructional materials on the performance of primary 1 pupils. It was carried out in primary 1 among the primary schools in Nasarawa town but due to the population of public and primary schools in Nasarawa the scope of the study is limited to Destiny Kings and Queens Nursery and Primary School Nasarawa.

1.8       Operational Definition Of Terms

Learning: Learning is the relatively permanent change in behavior that occurs through experience in the learners’ environment. 

Education: It is the process by which knowledge, skills, values, beliefs and habits are being acquired or transferred from one person to another.

Instructional materials: It is the means through which information (knowledge, skills, and values) is being transferred to the pupils.

Academic performance: It is the extent to which the student has achieved the predetermined educational objectives after evaluation using examination or continuous assessment.

Pupils: Is a person in a particular schools usually primary or pre-primary school who want to acquire knowledge, skills, value or competence.

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Saturday 29 April 2023

IMPACT OF EMPLOYEES ATTITUDINAL & BEHAVIORAL PROBLEMS  ON PERFORMANCE AMONG LOCAL GOVERNMENT WORKER’S

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IMPACT OF EMPLOYEES ATTITUDINAL & BEHAVIORAL PROBLEMS  ON PERFORMANCE AMONG LOCAL GOVERNMENT WORKER’S

ABSTRACT

This study set out to find out the impact of employees attitudinal and behavioral problems on performance among local government workers. It was guided by three research objectives as follows: To find out the relationship between employee attitudinal / behavioural problems and performance among Irepo Local Government workers; to establish the correlation between employee attitudinal / behavioral problems and service delivery in Irepo local government workers and to find out the relationship between employee attitudes and revenue collection in the local government . The study used a descriptive cross section research design which involved establishing the relationship between the independent variable and the dependent variable. The quantitative data was obtained using structured questionnaires from different categories of people such as respondents from the Irepo Local Government, while the qualitative data was obtained from key informants, interviews and observations. The study was based on a population of 600 individual members with more than half of’ it constituting women where a sample size of 100 was selected. Quantitative data from questionnaires were analysed by use of figures, and frequency tables. After the data was collected, hand written notes were assembled and typed into word processing program-MS word. The findings on the study revealed that there is a positive significant relationship between employee attitudes and productivity in Local Governments with(r = 0.723, sig. = 0,000). The result implies that as employees improve on attitudes towards work, their productivity in the local government will increase. Since the (sig. = 0.000 <0.005), this leads to the rejection of the null hypothesis that there is no relationship between employee attitudes and productivity in Local Governments. there is a Pearson Correlation coefficient of 0.851 between employee attitudes and Service delivery. This finding was subjected to verification to test the hypothesis; there is a significant relationship between employee attitudes and Service delivery. “by comparing the significance of the correlation (P.000) to the recommended significance of 0.05 and that  employee attitudes have a strong and positive relationship with revenue collection in Irepo Local Governments (r 0.690, N 100, p < 0.05). This means that increased adherence to employee attitudes is expected to improve on revenue collection within Irepo Local Government. The study concluded that job satisfaction, performance, Involvement, staff commitment and Performance are associated and inter-related and together lead to the realization of organizational objectives. Some other factors which influence on the performance should be explored by further study. The study recommended that Performance standards should be established and communicated to the employees by the local government in Nigeria and Oyo state in particular. This will help employees to achieve the standards and perform well. Employees who are reaching standards and or above standard should be appreciated and rewarded, Fair pay, benefits, promotion opportunities and good supervision should be in the  organization to satisfy the employees in order to enhance the performance, Good leadership styles as to fit for the organizational conditions may be satisfied the workers and Identifying weaknesses of employees may be the best one to improve the Worker’s performance because it indicates the area which training should be Provided.

CHAPTER ONE

1.0       Introduction

In this chapter, the researcher intends to explain the background of the study, statement of the problem, General objective, specific objectives of the study, research questions. Significance of the study, Scope of the study and definition of key terms. This is intended to give the reader a summary of the research issues and what surrounds them.

1.1       Background of the Study

In many organisations, it is expected that employees exhibit a wide range of work behaviours that would impact positively on organisational well-being and performance among workers. Yet, this is not always the case as some employees also have the tendency to indulge in attitude and work behaviours that are inimical to organisational interest and wellbeing. This type of workplace behaviours had at various times been described using terms such as workplace deviance, antisocial behaviour, organisational misbehaviour  and dysfunctional behavior (Robinson and Bennett, 2016).

Employees have attitudes or viewpoints about several aspects of their jobs, their careers, and their organisation. Attitude describes an employee’s feelings toward his employer, co-workers, job, and position within the organisation. It is a psychological action expressed through evaluation of a particular entity, with some degree of disfavour or favour. In organisational settings, attitudes are essential for the achievement of goals and objectives. Employees’ behaviour at their workplaces often largely depends on their feelings about being there. Employees’ attitude basically involves characteristics such as having an interest in the job, having a positive, cheerful disposition, working without supervision, and willingness to contribute (Chatterjee & Kulakli, 2015).

Employees’ work-related attitudes can directly affect the atmosphere and significantly impact a workplace, including productivity levels and morale. It is essentially either negative or positive, depending on the degree of like or dislike for the matter in question. A positive attitude refers to having a positive mind-set and thinking about the greater good, irrespective of the situation on ground. Positive attitudes are excellent and contagious. Everyone feels like teammates, effort is collective, and everyone’s ideas are valued and welcomed. A positive attitude gives a feeling that everything is achievable. Colleagues support each other and work in tandem. Positive employees’ attitudes lead to numerous other positive outcomes, such as improved morale, willingness to be creative and attempt new things, willingness to share ideas and information, ability to overcome challenges, a greater probability of teamwork and collaboration, better customer service, low employees’ turnover and increased productivity.

Negative attitudes, however, are counter-productive and would always have a profound adverse impact on an organisation’s morale. These include dull performance, unwillingness to be a team player or collaborate, be creative and attempt new things, reduced energy levels, dismal outlook, depressed feelings, reduced quality of job output, low customer engagement, and difficulty overcoming obstacles. A negative attitude breeds contempt and creates a situation of low motivation to make an effort to achieve success, distrusts among teammates, and employees merely struggle to complete their work-hours rather than flourish, take the initiative, and succeed. All these will drag down the morale of co-workers and create stress for fellow workers (Ilahi & Masood, 2016).

Work-related attitudes include job satisfaction, job involvement, and employee commitment. Job satisfaction basically is the extent to which an individual is comfortable and pleased with their job. It is the pleasant emotional state arising from evaluating one’s job or job experiences; It is the positive (or negative) evaluative judgment an employee makes about their jobs or its situation (Mahdi, Sakat, Zin, Nor & Naim, 2017). It is the extent to which employees gain enjoyment from their efforts at the workplace. According to Ndulue and Chinonso (2016), it has two major components – intrinsic (that is, job satisfaction on features associated with the job itself) and extrinsic job (that is, job satisfaction on various features associated with the job environment).

Job involvement, on the other hand, is the measure of how much employees are psychologically engaged in their daily work. It is the extent that a person psychologically identifies himself with his job, participates actively, and considers his performance level significant to self-worth (Singh & Gupta, 2015). Job-involved employees usually believe in work ethics; they find work meaningful and challenging; they are willing to work long hours. They complete given tasks, work at complex tasks employing various skills, and attempt to be high performers (Pardeep & Kumar, 2017).

In this competitive world, the global landscape is changing; the current dynamics of the market, economic situations, and competition make companies radically change how business is being done. Organisations are restructuring to operate better; businesses are moving to explore new markets. Every organisation strives to achieve its competitive advantage by establishing a decent workplace environment so that human resources can improve jobs and organizational performances through new innovative ideas. Organisations must continually change to remain ahead of others, remain profitable, and relevant. The extent to which an organisation has been able to deliver benefits of businesses linked to the substantial portfolio investments depends primarily on its ability to manage the process of organisational change and carry along its employees with strategic initiatives in such a way to reflect that every employee is working together towards a common objective. The extent that an organisation can engage its employees, build an on-going and sound capacity to gain commitment of and engage employees optimally, to ensure profitable and timely delivery of service is the extent that the organisation is successful, would gain competitive advantage and be better than its competitions. It is against this backdrop, therefore, this current study examined the impact of employees attitudinal and behavioral problems on performance among local government workers.


1.2       Statement of the Problem

Nigeria local governments in Nigeria have witness different attempt to improve on the capacity of their employee through staff training and development plan, in which career paths are designed to improve the attitudes and therefore performance of members of staff. Annually, staffs are invited for seminars, counselling sessions and other careers guidance efforts.  Elected leaders are trained on their roles and responsibilities etc; all geared towards improving the employee attitudes to work, for better organisational performance. Nonetheless, this has not yielded positive results, for example, even after the training needs are met and sometimes sponsored by the district local government, employees opt for greener pasture elsewhere instead of bettering their work attitudes. This is an issue that requires to be investigated. It is due to the aforementioned that the researcher has decided to carry out an indepth investigation to establish the relationship between employee attitudes and organisational performance in Local Governments of Nigeria, a case study of Irepo Local Government and find out the solutions to those factors affecting employee attitudes and behavior in the organization.

1.3.      Objective of the Study

The general objective of the study is to examine the impact of employees attitudinal and behavioral problems on performance among local government workers – a case study of Irepo local government area of Oyo state.

Specific Objectives

  1. To find out the relationship between employee attitudinal / behavioural problems and performance among Irepo Local Government workers
  2. To establish the correlation between employee attitudinal / behavioral problems and service delivery in Irepo local government workers
  3. To find out the relationship between employee attitudes and revenue collection in the local government

1.4       Research Questions

  1. What is the relationship between employee attitudinal / behavioural problems and performance among Irepo Local Government workers?
  2. What is the correlation between employee attitudinal / behavioral problems and service delivery in Irepo local government workers
  3. What is the relationship between employee attitudes and revenue collection in the local government

1.5       Significance of the Study

The findings of the study will act as a baseline in the related interventions and for possible modifications in order to find relevant solutions to other specific interventions needed in improving employee attitudes and organizational overall performance.

The research findings will be useful to investigators in the field of Human Resource and they will refer to these findings in their researches.

The research will be of great importance to the government especially Local Governments and of Human Resource department.

The study shall also provide good lessons that can be used to improve the performance of the Ministries, Departments and Agencies both states and nationally level.

The research will be of advantage to the student in fulfilling the partial requirement for the award of the Degree in the field human resources development.

1.6       Scope of the Study

Content Scope

The study’s general interest was the examination of the impact of employee attitudinal and behavioural problems on performance among local government workers.

Geographical Scope

The study was carried out in Irepo Local Government of Oyo state, which keeps records in vouchers, ledgers and other transaction records. Personnel department which keeps Human Resource records as well as communication records were included in the study. This local government has been selected because many complaints have been raised about low turnover of workers, low employee morale, lack of commitment and low productivity of the employees.

Time Scope

The study based data covered on employee attitudinal and behavioral problems and its impact on performance among Irepo local government workers for the last 10 years and this from 2012-2022.

1.7       Limitations and delimitations of the study

The researcher faced a number of challenges in the due course of the research. First and foremost, time was not always on the side of the researchers. The research needs more time, However, the researcher had to employ research assistants to assist in the completion of the work on time.

Secondly, the researcher was limited by funds as there are a lot of costs to be met. In order to address this challenge the researcher had to borrow some money in order to complete the research activities.

During the research, there was also a challenge of uncooperative behavior of some respondents, unapproachable respondents and those who were reluctant to give in information. This was overcome through getting good relationships with the respondents so as to easily collaborate with them in filling up the questionnaires and some of them never trusted the researcher with confidential information.

1.8       Operational Definitions of Terms

Employee Behavior: The term employee behavior, refers to the way in which employees respond to specific circumstances or situations in the workplace.

Job satisfaction: An evaluative state that expresses contentment with and positive feelings about one’s job. The most-used research definition ofjob satisfaction is by Locke (2016). Who defined it as a pleasurable or positive emotional state resulting from the appraisal of ones job or job experiences.

Job attitudes: evaluation of one’s job that express one’s feelings towards beliefs about and attachment to one’s job.

Organizational commitment: An individual’s psychological bond with the organization. As represented by an affective attachment to the organization, a Feeling of loyalty toward it, and an intention to remain as part of it.

Attitude: A psychological tendency that is expressed by evaluating a particular entity with some degree of favour or disfavour (of which job attitudes are examples). ‘Despite the long history of research on attitudes, there is no universally agreed upon definition.” Perhaps the most widely accepted definition of an attitude, however, was provided by Eagly & Chaiken (2016).

Performance: A performance is an act of staging or presenting a play, concert, or other form of entertainment. It is also defined as the action or process of carrying out or accomplishing an action, task, or function.

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