Arts and Social Sciences Journal

This study examined the issue of e-taxation and improved tax compliance: the case of tax evasion and avoidance in Enugu State, Nigeria. The study focused on two specific objectives. It examined how e-taxation has reduced tax evasion in Nigeria; and how e-taxation has helped in stemming the issue of tax avoidance in Enugu State of Nigeria. The study adopted an ex-post facto research design. Analysis conducted in the study made use of secondary quantitative data collated from the Federal Inland Revenue Services (FIRS), National Bureau of Statistics (NBS) and Enugu State Internal Revenue Service (ESIRS). The study revealed that e-taxation has significantly reduced tax evasion by increasing revenue generated in Nigeria. The study discloses higher mean value for tax revenue after the adoption of e-taxation when compared with the mean value before the adoption of the e-taxation system. It also revealed that e-taxation has significantly helped in stemming the issue of tax avoidance by increasing revenue generated in Enugu State of Nigeria. The analysis of the data indicated higher mean value for tax revenue after the adoption of e-taxation in Enugu State when compared with the mean value before the adoption of the e-taxation system. The study made some vital recommendations which include the need for FIRS to create an electronic tax payment system mobile App which will serve as a means of creating more awareness and simplification of the e-tax system in the country. It was concluded in this study that the e-taxation system commands high tax compliance than the manual system era in Nigeria.

Walt Whitman is one of America's most iconic poets. He is renowned for his innovative and linguistic style, which embodies the spirit of revolution. His poem "Song of Myself" from his collection "Leaves of Grass" captures the essence of this revolutionary spirit, as it challenges traditional norms and explores the possibilities of realizing the American ideal. The study delves into the process of power and its ability to regenerate a sense of life. This analysis not only sheds light on Whitman's unique use of language and form but also explores how his poetry captures the possibilities of realizing the American ideal. Whitman’s use of the present participial form in the closing lines of "Song of Myself," where he writes "I stop somewhere waiting for you," is a prime example of his innovative linguistic style and his vision of the present being connected to both the past and the future. This paper attempts to analyze this poem in the light of socio-cognitive approach.

The police force stabilizes public institutions for societal tranquillity, economic development, peaceful coexistence and is an integral pillar in securing human development, which unfortunately operates as a mirage in Nigeria. Therefore, this study seeks to provide appropriate recommendations for structural reform of the Nigeria police force using the Strategic Human Resource Management (SHRM) approach to the identified challenges facing the Nigerian Police Force. The study used qualitative research methodology through the thorough and critical content analysis of reports, journals, publications, and news. The study findings revealed five significant challenges hindering police effectiveness in Nigeria and developed a 10 X 5 SHRM framework that included ten (10) strategic focus and five (5) strategies. The study recommended that utilizing the 10 X 5 strategic human resource management frameworks alongside 1829 nine (9) policing principles and three (3) core ideas of Sir Robert Peel.

The outbreak of the COVID-19 pandemic worldwide affected the socio-cultural life of the African. One major socio-cultural ritual that was heavily affected was the celebration of funeral rituals. Funerals in Africa are not only social ceremonies but religious as well. The community uses it to send off the departed to the spiritual world. However, the advent of the COVID-19 affected the performance of funeral rituals in Africa. The paper discusses the impact of the disruption using the experience in Ghana and the responses of the various communities in Ghana had to respond to the regulations put in place by the government to regulate funerals and other indigenous religious rituals. Employing the phenomenological method, the paper analyses data collected from the field and the literature to assess the disruptions caused by the COVID-19 on the celebration of funeral rituals in Ghana. Findings from the study indicates that COVID-19 disrupted the celebrations of festivals in Ghana.

Assessing the level of transfer in both public and private organizations is increasingly becoming necessary as a means of determining employee productivity and efficiency. In 2000 Holton and others came up with training transfer system inventory as a tool to predict transfer. He asserted that the success or failure of training transfer in an organization depends on the learning transfer system which are: Trainee characteristics, training design and work environment. However, it is important to note that these factors are viewed differently according demographic characteristics, context and time span taken after the training. The purpose of this study was to analyze the drivers that lead to the transfer of agricultural risk management practices among agricultural extension staff in Uganda who were trained by the Ugandan Ministry of Agriculture Animal Industry and Fisheries (MAAIF) so as to build their capacity to train smallholder farmers to manage the agricultural risks that have for long affected productivity. There was need to determine the extent to which the trainees were able to transfer the skill gained in Agriculture Risk Management (ARM) training back to their work environment. A total number of 281 were interviewed on their last day of training. Showed that perceived content validity, opportunity to use, readiness to learn, transfer effort performance expectation, and training design, had a significant impact on agricultural risk management transfer. Extension worker trainers, decision makers/facilitators, and other actors in the extension system should pay particular attention to the factors reported here as important to agricultural risk management training transfer. Furthermore, the LTSI has been proved to be effective in evaluating agricultural risk management training.

This paper builds an original theory that is derived from the methodology premised in the ontology leading to the epistemology of unity of knowledge of monotheistic oneness in its widest meaning encompassing the dynamics of creation in its generality and specificity of issues and problems. This methodology is explained in terms of pervasive participatory and organic interactive, integrative, and evolutionary learning (IIE learning) nature and logic of the generality and details of the world-system of ‘everything’. Such an entirety of the diverse components of the world-system and its entities is explained by inter-causal endogenous variables and their relations in the form of algorithmic analytics.

Institutionalism as the phenomenology of such an intrinsic world-system and its inherent interactive, integrative and evolutionary learning (IIE learning processes) characteristics of the worldview of the pervasively participatory processes is taken as the widest definition of political economy. Thus, this paper studies the conceptual and applied aspects of the emergent field of political economy of the institutionalist worldview in the light of the qur’anic primal ontology of monotheistic unity of knowledge referred to as Tawhid and its methodological worldview governed by the ontology of unity of knowledge and its embedding of the world-system.

On the contrary, the prevalent view of political economy of institutionalism is one of legitimating the competition and adversarial behaviour that is transmitted to the nature of institutionalism via the methodological individualism nature of self and other. The pronounced difference in the theory of political economy of institutionalism in the prevalent orientation and the one presented in this paper is therefore one premised on the opposing views. These are of methodological individualism of the adversarial outlook between entities and oppositely that of participation in a methodological orientation of unity of knowledge. Even in the contrasting views of the normative theory we are constructing against the positivistic theory being extant.

The objective of this paper is to introduce an ethically constructed possibility, where there does not exist one presently. The other going idea of actor network that resembles our IIE learning methodological worldview with its ontological universality and uniqueness is of significance to understand the inter-causal relations between primal ontology of unity of knowledge, mind, machine, and sustainable inferences thus obtained. Indeed, this monotheistic quest ought to be the ultimate objective of the socio-scientific era.

This study focused on the importance of using audio visual resources in acquiring musical skills in junior secondary schools in two purposefully selected schools in IFE central local government area of Osun State (Obafemi Awolowo university international school and urban day secondary school). The population of this study was 150 students, and the sample was 90 students from classes JSS 1-3. The results showed that the use of audio visual materials has a more significant influence on the teaching and learning of music students in junior secondary schools. It also indicated that the use of audio visual resources aids the retention capacity of the students, so as not to easily forget what they have learnt. Finally, the researcher recommended that there is ardent need for government and stakeholders to provide audio visual resources/aids in the schools to facilitate the teaching and learning process. Therefore, it is suggested that music teachers be adequately equipped with the knowledge of how audio visual resources are applied as teaching and learning aids to impact musical skills on students.

The article explores the evolution of film art from its early days as a two-dimensional plane visual art to a multi-dimensional space somatosensory aesthetics. The author discusses the different dimensions of film art, including sound, space, and technology, and how they have contributed to the development of film aesthetics. The article also examines how film art has been influenced by various cultural and social factors and how it has evolved to reflect changing societal norms and values. Finally, the author argues that film art is a dynamic and evolving form of artistic expression that will continue to evolve and adapt to new technologies and cultural contexts.

This paper employs combination of SWOT analysis and analytic hierarchy process, in strategic planning for tourism of small simangambat village dalihan natolu Batak Culture, which is located in the north sumatera Indonesia. SWOT analysis identifies internal and external factors which are prioritized by expert in tourism domain by means of Analytic hierarchy process. The prioritized SWOT factors are used in strategies formulation using TOWS matrix. Results indicate that proactive communication strategy and isolation strategy with effective marketing promotional strategy were the best.