INFLUENCE OF PARENTAL DEMOGRAPHIC VARIABLES ON GIRLCHILD ENROLMENT RETENTION AND PROGRESSION IN SENIOR SECONDARY SCHOOL IN NIGERIA.

December 5, 2025April 7, 2026 Selim

INFLUENCE OF PARENTAL DEMOGRAPHIC VARIABLES ON GIRLCHILD ENROLMENT RETENTION AND PROGRESSION IN SENIOR SECONDARY SCHOOL IN NIGERIA.

🪪 : DOI: 10.5281/zenodo.16792056

📘 : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue-1 (July 2025) (Page : 22-28)

ABSTRACT:

This study investigated the Influence of Parental Demographic Variables on Girl-Child Enrolment Retention and Progression in Senior Secondary School in Nigeria. Despite increased national and global advocacy for gender equity in education, the academic participation of girls remains hindered by parental factors such as educational level, occupation, income, marital status, and religious affiliation. Anchored on Bronfenbrenner’s Ecological Systems Theory and Gender and Development (GAD) Theory, the study adopts a descriptive survey design and draws insights from relevant literature and field data. The findings reveal that low parental education, unstable income, single-parent households, and restrictive cultural or religious beliefs significantly impede girls’ access to and continuity in formal education. The study underscores the need for communitybased awareness, economic empowerment programmes, and targeted policy enforcement to mitigate these barriers. It also highlights the critical role of guidance and counselling in addressing the socio-economic disparities that affect girl-child education. The implications for sustainable development and gender-inclusive educational planning are discussed.

Keywords: Girl-child education, parental demographic variables, enrolment, retention, progression, guidance and counselling, Nigeria

Exploring Artificial Intelligence in Primary School English Language Teaching: Implementations and Policies Required

December 5, 2025April 7, 2026 Selim

Exploring Artificial Intelligence in Primary School English Language Teaching: Implementations and Policies Required

: Akuta, Felicia Onyekpauwanaka (Ph.D.)

🪪 : DOI: 10.5281/zenodo.16810109

📘 : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue-1 (July 2025) (Page : 29-40)

ABSTRACT:

This paper examines the integration of Artificial Intelligence (AI) in Primary School English Language Teaching (ELT), with a focus on implementation strategies and policy frameworks for the Nigerian context. Building on research by Akintunde and Akuta (2021, 2022), and analyze how AI tools can address critical challenges in primary education, including large class sizes, varying proficiency levels, and teacher effectiveness gaps (Iwuagwu et al., 2017, 2018). It further outlines the benefits of AI in L2 learning and constraint of using AI in English language classroom, implementing AI in primary school English language classroom and educational policies required to promote the use of AI in English language primary schools. The study concludes that in order to safeguard the application of AI in education it should be lawful, complying with all applicable laws and regulations; it should be ethical, ensuring adherence to ethical principles and values; and it should be robust, both from a technical and social perspective, since, even with good intentions, AI systems can cause unintentional harm. The work recommends that AI usage should be ethical, ensuring adherence to ethical principles and values. This means that we develop, deploy and use AI systems in a way that adheres to the ethical principles of: respect for human autonomy, prevention of harm, fairness and explicability.

Keywords: Artificial Intelligence in Education, Primary English Language Teaching, Personalized Learning, Educational Policy Frameworks, Nigeria

AN EXAMINATION OF TAX PAYERS’ INVOLVEMENT IN THEMANAGEMENT OF TAX REVENUE GENERATION UNDER THECOMPANIES INCOME TAX LAW IN NIGERIA

December 5, 2025April 7, 2026 Selim

AN EXAMINATION OF TAX PAYERS’ INVOLVEMENT IN THEMANAGEMENT OF TAX REVENUE GENERATION UNDER THECOMPANIES INCOME TAX LAW IN NIGERIA

: Dr. Kontagora, Abdullahi Mohammed & Dr. Onyemaechi, Emmanuel Adiabuah

🪪 : DOI: 10.5281/zenodo.16839190

📘 : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue-1 (July 2025) (Page : 41-53)

ABSTRACT:

Governments worldwide depend on taxation as a primary revenue source to finance public budgets. Nigeria implements diverse taxes including Petroleum Profit Tax, Companies Income Tax (CIT), Value Added Tax, Capital Gains Tax, and Personal Income Tax. Among these, CIT generates the highest government revenue after Petroleum Profit Tax. This study examines the extent of taxpayer involvement in managing CIT revenue generation under Nigerian law, with objectives to evaluate taxpayer engagement, identify strategies to enhance cooperation for improved revenue collection, diagnose implementation challenges, and propose recommendations to address existing gaps. The research analyzes statutory frameworks including the Companies Income Tax Act (Cap C21, LFN 2004), Finance Act 2020, Tax Administration (Self- Assessment) Regulation (2011), and the Federal Income Revenue Service Establishment Act (2007) among others. Findings indicate that while CIT effectively generates revenue, optimizing its potential requires addressing key challenges. Recommendations include involving taxpayers in policy formulation and review beyond implementation; implementing tax incentives; strengthening enforcement mechanisms; conducting regular audits of companies and administrators; minimizing multi-taxation burdens and tax evasion; and directing revenue toward infrastructural development to build taxpayer trust.

Keywords: Companies Income Tax Act (CITA), Revenue Generation, Taxpayer, Nigeria Tax Compliance, Corporate Tax Administration

Technology Integration in Teaching: A Panacea in Achieving ActiveLearning Strategies.

December 5, 2025April 7, 2026 Selim

Technology Integration in Teaching: A Panacea in Achieving ActiveLearning Strategies.

: Chukwuemeka, Emeka Joshua, PhD

🪪 : DOI: 10.5281/zenodo.16927137

📘 : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue- 2 (Aug 2025) (Page : 54 – 65)

ABSTRACT:

This paper critically examines technology integration as a purported panacea for implementing active learning strategies in education. While digital tools offer transformative potential, enhancing engagement, collaboration, inquiry, and authentic creation—significant limitations challenge this universal remedy. Infrastructure deficits (e.g., unreliable internet in rural settings), equity gaps, risks of passive consumption, and teacher competency gaps undermine technology’s efficacy. Through the lens of the TPACK framework (Mishra & Koehler, 2006), the study argues that technology alone cannot guarantee active learning; instead, its power emerges only when strategically integrated by skilled educators who prioritize pedagogical goals over tools. The paper concludes that sustainable active learning requires balancing technology with human interaction, critical thinking, and context-sensitive design, positioning teachers, not tools as the true catalysts of educational transformation.

Keyword: Technology Integration, Active Learning Strategies, TPACK Framework, Digital Divide, Pedagogical Expertise

ASSESSING PRINCIPALS’ INVOLVEMENT IN YOUTH ICT ANDENTREPRENEURIAL SKILL ACQUISITION FOR JOB CREATION INPUBLIC SECONDARY SCHOOLS, GWAGWALADA, ABUJA

December 5, 2025April 7, 2026 Selim

ASSESSING PRINCIPALS’ INVOLVEMENT IN YOUTH ICT ANDENTREPRENEURIAL SKILL ACQUISITION FOR JOB CREATION INPUBLIC SECONDARY SCHOOLS, GWAGWALADA, ABUJA

: Ebuk, L. E. (Ph.D), Abdullahi, A. A. (Ph.D) & Chukwuemeka, E. J. (Ph.D)

🪪 : DOI: 10.5281/zenodo.16932382

📘 : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue- 2 (Aug 2025) (Page : 66 – 75)

ABSTRACT:

The paper examined principals’ involvement in youth information communication technology and entrepreneurial skill acquisition for job creation in senior secondary schools in Gwagwalada, Abuja, Nigeria. The researchers used survey research design for the study. The population of the study was 657 teachers from public senior secondary schools, Gwagwalada Area Council, FCT-Abuja. The sample of the study was 300 teachers sampled through random sampling technique (these teachers were used to assess the principals). Random sampling technique was applied to give all the respondents equal chance to participate in the study. Questionnaire on “Principals Involvement in Youths Acquisition of Information Communication Technological and Entrepreneurial Skills for Job Creation (PIYAICTESJC) was used to collect data for analysis. The instrument was validated by experts in the Computer Science and Economics Departments, University of Abuja. The reliability of the instrument was obtained by test-retest method and the analysed study was carried out by using Pearson Correlation Coefficient and Spearman Rho rank order correlation coefficients. The coefficient reliability index achieved was 0.71. Mean statistics were used to analyze the research questions. The findings revealed that the principals did not involve themselves in youth acquisition of information communication technological skills for job creation. The principals did not also involved themselves in the youths’ acquisition of entrepreneurial skills for job creation in public senior secondary schools in Gwagwalada, FCT, Abuja. Based on the findings, the researchers recommended that the principals should ensure that the youths are well educated to acquire knowledge, skill and competence on ICT and entrepreneurship so as to be able to create jobs for themselves and others in the society. This will make these youths to be self-reliant, independent and relevant in the society. They should do this by ensuring that the schools have functional and enough equipment, facilities, qualified instructors, educational and material resources for ICT and entrepreneurship education to thrive and Government at any levels should encourage the schools management by supporting them with funds to make sure that ICT and entrepreneurship education is taken and executed seriously. The youths must be trained to be able to create jobs opportunities to boost the economy of the nation.

Keyword: Principals, Skill Acquisition, Information Communication Technology Skill, Entrepreneurial Skill, Job Creation.

PUBLIC PROCUREMENT REFORMS AND THEIR IMPACT ONTRANSPARENCY IN DEVELOPING ECONOMIES

December 5, 2025April 7, 2026 Selim

PUBLIC PROCUREMENT REFORMS AND THEIR IMPACT ONTRANSPARENCY IN DEVELOPING ECONOMIES

: Bulus, D.M, Ademeso, T.S

🪪 : DOI: 10.5281/zenodo.17043188

📘 : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue- 2 (Aug 2025) (Page : 76 – 108)

ABSTRACT:

Public procurement is a significant component of government expenditure in developing economies, often accounting for 15- 20 percent of the GDP. However, these systems have been identified as corrupt, ineffective in resource utilisation, and lacking in transparency. This paper critically examines the reform initiatives implemented in various countries to examine the impact of public procurement reforms on the transparency levels of developing economies. The study is qualitative in nature, as it employs secondary data, including government reports, publications by international organisations, and academic literature, to assess the results of reforms. The study demonstrates that, despite the positive results of procurement reforms in terms of transparency, the challenges of implementation continue to be significant impediments to the generation of the best outcomes. Effective reforms are contingent upon the political will, institutional capacity, and engagement of a variety of stakeholders, among other critical insights. The study has determined that countries with robust legal systems and governance systems exhibit higher transparency scores than those with weak institutional systems. Moreover, the integration of digital technologies into procurement processes has become a critical issue in the pursuit of transparency and the reduction of corruption. The study concludes that the transition to sustainable procurement necessitates the involvement of all stakeholders, and this should entail systemic and operational challenges in order to achieve long-term results, particularly through the development of local capabilities.

Keywords: Transparency, Procurement Reforms, Public Procurement, Developing Economies.

AN APPRAISAL OF THE LEGAL FRAMEWORK FOR TAX ADMINISTRATION AT LOCAL GOVERNMENT AREAS IN NIGERIA

December 5, 2025April 7, 2026 Selim

AN APPRAISAL OF THE LEGAL FRAMEWORK FOR TAX ADMINISTRATION AT LOCAL GOVERNMENT AREAS IN NIGERIA

: Dr. Abdullahi Mohammed Kontagora

🪪 : DOI: 10.5281/zenodo.17091217

📘 : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue- 2 (Aug 2025) (Page : 109-132)

ABSTRACT :

The system of government in Nigeria is such that the governmental powers are shared between the Central government and two other components: that is the states and the local government areas. The local government was not recognized under the political arrangement of the country until in 1976 when the military government carried out local government reforms which resulted in the inclusion of local government as a third tier of government under the 1979 constitution. By so doing, the Local government in Nigeria became entitled to statutory allocation from both the federal and state governments. Section 7 (1) of the 1999 Constitution (as amended) empowers state governments, to enact legislations with regards to the establishment, structure, compositions, finance and functions of democratically elected local government councils. PART II of the second schedule to the 1999 constitution under the Concurrent Legislative List, State Houses of Assembly are mandated to make provisions for the collection of taxes, fees or rates for the administration of the law, providing for such collection by the local government councils (as agencies of state government). With this development, local government councils cannot impose taxes or levies on anybody or corporation without recourse to the provisions of the law enacted by the federal or state legislature. All the local government taxes, levies or fees are usually imposed or charged in pursuant to federal or state laws, while the administrative functions of the collection is delegated to the local government councils. Sequel to these, we hereby critically appraise the legal framework under which local government councils collect taxes in Nigeria. To examine the ways in which Local Government Areas collect taxes under the laws made by State Houses of Assembly, the statutory rights of the taxpayers and explore the way in which tax collection could be improved. Federal and State Government legislative powers should be amended to include/accommodate the Local Government Councils in the legislative process which would enhance their tax collection, concluding that any tax imposed by the Local Government Areas outside the armed bit of laws made by the federal or states legislature will amount to ultra vies, null and void.

Keywords: Local Government Taxation, Tax Administration, Constitutional Framework, Legislative Competence, Ultra Vires

EFFECT OF AUDIT QUALITY ON THE FINANCIAL PERFORMANCE OF LISTED AGRICULTURAL FIRMS IN NIGERIA

December 5, 2025April 7, 2026 Selim

EFFECT OF AUDIT QUALITY ON THE FINANCIAL PERFORMANCE OF LISTED AGRICULTURAL FIRMS IN NIGERIA

: Ibrahim K. Funsho Adisa, Nwufo C. Ifeanyichukwu, Ndu Mercy, Adefiranye J.R. Adeleye.

🪪 : DOI: 10.5281/zenodo.17091996

📘 : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue- 2 (Aug 2025) (Page : 133-153)

ABSTRACT:

This study investigates the effect of audit quality on the financial performance of listed agricultural firms in Nigeria for the period 2003-2022. An ex-post facto research design is employed. Four of the five (5) agricultural firms listed on the Nigerian Stock Exchange as of December 31, 2022 were used. Audit quality is proxied by audit committee size, Audit independence, audit committee activities, audit fee, external audit quality, and audit committee gender diversity, while financial performance was measured by return on asset. Findings reveal a significant positive relationship between audit committee size (β = 0.0750) and financial performance, measured by return on assets (ROA). Audit committee independence also showed a positive association (β = 0.0518), while audit committee activity exerted a negative but insignificant effect (β = –0.0085). Furthermore, external audit quality was found to have a negative and significant impact (β = –0.0969), whereas audit fees exhibited a positive but insignificant relationship (β = 0.00061). Additionally, audit committee female diversity demonstrated a negative and significant influence on financial performance (β = –0.1104). The study therefore recommends that listed agricultural firms in Nigeria should ensure adequate audit committee representation. Firms should also review audit fees where necessary to support higher audit quality.

Keywords: Audit Quality, Audit Committee Independence, Audit Fees, Audit Committee Size, Return on Assets

Accidental Humour Unveiled: A Sneak Preview of Funny Translation Blunders in Kenya

December 5, 2025April 7, 2026 Selim

Accidental Humour Unveiled: A Sneak Preview of Funny Translation Blunders in Kenya

: Daniel Macharia Maina

🪪 : DOI: 10.5281/zenodo.17506642

📘 : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue-3 (Sept 2025) (Page : 154 – 165)

ABSTRACT:

This paper examines accidental humour found in selected public posters. The humour in question is derived from linguistic blunders made by the author, probably, from translation-related problems while drawing the signage. To arrive at this humour requires a careful analysis of errors in interpretation found in public notices. There appears scanty literature and little academic propensity associated with and surrounding this particular genre, even though, it is widely spread. Furthermore, without analysing the accidental humour therein, denies the academic fraternity a proper comprehension of the humour concept and its academically related linguistic associations. Specifically, this paper shows how humour is derived from script analysis based on the Semantic Script Theory of Humour (SSTH) which was unique to the analysis of this genre. This research involved collecting data by photographing relevant signs in Kenya. Ten of such signage were analysed for accidental humour. The sampling procedure was done purposively to include signage from different locations in Kenya and the presence of linguistic mistakes in translation. The data was presented using tables portraying the relationship of the components sought. Consequently, the study enriched script analysis and critiqued the linguistic concepts of performance and competence.

Keywords: Accidental humour, Signage/public posters/notices/signs, Translation blunders.

The Death Penalty in Nigeria: A Justifiable Punishment or A Violation of Human Rights ?

December 5, 2025April 7, 2026 Selim

The Death Penalty in Nigeria: A Justifiable Punishment or A Violation of Human Rights ?

: Dr. Andah David Angbazo, Akatiki Grace Dominic

🪪 : DOI: 10.5281/zenodo.17285490

📘 : Nexus Global Research Journal of Multidisciplinary (NGRJM) Vol-1, Issue-3 (Sept 2025) (Page : 166 – 175)

ABSTRACT:

The right to life is widely acknowledged as a fundamental right in every legal system. In certain jurisdictions, this right is absolute, while in others, including Nigeria, it is subject to limitations. One such restriction to the right to life in Nigeria is the death penalty, which has been the focus of much discussion among academics, jurists, lawyers, criminologists, and sociologists over the years. The death penalty is the punishment that a court of competent jurisdiction can impose on a convicted felon. Over the past forty years, international criminal law has been shifting against the death penalty in the fields of criminal justice and human rights worldwide. The legal and judicial framework for the administration of criminal justice in Nigeria still recognizes and imposes the death penalty, despite the fact that this practice has been abolished in many industrialized and developing nations worldwide. However, the death penalty is controversial in Nigeria, as it is in various other nations, even if it is recognized under Nigerian law. While some groups in Nigeria are advocating for the abolition of the death penalty as a form of punishment for certain capital offences, such as treason, armed robbery, and murder, others support its use for the same reasons. In light of the current controversy over the death penalty’s repeal or continuation in Nigeria, this work explores the concept, weighs the arguments for and against its use, and concludes by suggesting a workable course of action.

Key words: Human rights, Deterrence, Death penalty, Capital offence, and Capital punishment.