Authors:Adeyemi Wasiu Alabi, Ishola Rufus Akintoye Pages: 41 - 52 Abstract: The study evaluated the impact of Finance Act 2022 on tax compliances among SMEs in Nigeria adopting a primary research study. The study considered the Finance Act 2022 for Company Income Tax (CIT), Value Added Tax (VAT) and Personal Income Tax (PIT) as the predictors, and voluntary and non-voluntary tax compliances as outcome variables. According to the latest Survey Report by MSMES in 2021, there are 472,654 registered SMEs across the selected states of the six-geopolitical zones in Nigeria, this number represents the study population. A sample size of 400 SMEs was selected across the sampled states using a multistage sampling method. The regression analysis results disclosed that Finance Act 2022 on CIT and Finance Act 2022 on VAT has a positive significant and negative insignificant effect respectively on tax compliance in Nigeria. Finally, it was disclosed that the Finance Act 2022 on PIT has a positive but insignificant effect on tax compliance. The study concluded that the Finance Act Reform on various forms of taxes in 2022 stimulate a statistically positive impact on tax compliance among SMEs in Nigeria. Thus, it was recommended that revenue generated through CIT should be adequately utilized towards stimulating the growth and development of the industrial sector in Nigeria. PubDate: 2024-06-07 DOI: 10.20448/ajssms.v11i3.5706 Issue No:Vol. 11, No. 3 (2024)
Authors:Musa; Mohamad, Lwin Kristen, Sellan Rebecca Pages: 53 - 58 Abstract: In response to the global upheaval caused by the COVID-19 pandemic, educational institutions, including the University of Windsor, transitioned swiftly to virtual learning, necessitating innovative approaches to ensure academic progress amidst the cancellation of in-person classes and exams. This transition was particularly significant for the University of Windsor, situated in Southwestern Ontario, where the pandemic's impact was felt deeply, with implications for both the university community and the broader region. Despite initial challenges, the subsequent summer semester saw smoother operations, attributed to collective learning experiences among faculty, graduate assistants, and students, particularly in the School of Social Work. This paper examines the delivery of a Master of Social Work course, Challenges in Human Behavior, during the pandemic, showcasing the use of virtual platforms and innovative assessment strategies. Insights from faculty, graduate assistants, and students reveal varying experiences and challenges, highlighting the importance of proactive communication, support mechanisms, and student-led initiatives in enhancing the online teaching and learning experience. As the educational landscape continues to evolve amidst uncertainty, these findings offer valuable recommendations for preparing educators, fostering instructor-student communication, and empowering students as active participants in their educational journey, ultimately shaping the future of online social work education and beyond. This study underscores the resilience and adaptability of educational institutions in navigating unprecedented challenges, while also recognizing the ongoing need for collaboration and innovation in shaping the future of higher education in a rapidly changing world. PubDate: 2024-06-10 DOI: 10.20448/ajssms.v11i3.5713 Issue No:Vol. 11, No. 3 (2024)
Authors:Mary Okumu, Luketero S Wanyonyi, Kikete D Wabuya Pages: 59 - 68 Abstract: The uptake rate of health insurance in many countries is quite low, particularly in Africa and East Asia. In Kenya, the National Health Insurance has been lowly taken up by employees involved in the informal economy, this has been credited to a host of factors. This paper assessed the influence of education level, income level, marital status, and religious affiliations on the rate at which the National Health Insurance is taken up by informal sector employees in Kenyatta market. The theories of Maslow hierarchy of needs and Planned behaviour were anchors for the study. Descriptive research design was used. A sample of 241 respondents was chosen from the different strata identified based on a simple random sampling technique. Instruments validity was checked by experts in the field while Cronbach alpha coefficient was used in checking reliability. The findings show that only 64.4% of the sampled respondents had enrolled in NHIF scheme despite government policy that every Kenyan 18 years and above must enroll for NHIF. In addition, based on the binary logistic regression, it was found that education and income were positive significant predictors of NHIF uptake, religious affiliations have a negative influence on uptake of NHIF, and marital status was not a significant predictor of uptake of NHIF. The study findings will be significant to researchers in the area of project management in particular health projects financing. PubDate: 2024-07-08 DOI: 10.20448/ajssms.v11i3.5798 Issue No:Vol. 11, No. 3 (2024)
Authors:Doris Nambuye Walukano, Luketero Stephen Wanyonyi Pages: 69 - 77 Abstract: Donors fund several projects that are geared towards food security. However, sustainability is key in ensuring that these projects serve their purpose after the funders cease funding these projects. This study investigated factors influencing the sustainability of donor-funded food security projects in Bumula Sub-County, Kenya. It focused on stakeholder participation, education, training, and funding. Using a descriptive research design, the study surveyed 274 participants from 11 donor-funded projects. Results showed strong positive correlations between all four factors and project sustainability, with stakeholder participation having the strongest influence. Participants reported high levels of involvement across project stages, good agricultural knowledge, well-executed training programs, and effective financial management. Projects were generally perceived as successful, particularly in meeting quality expectations and timelines. However, areas for improvement were identified in budget management and stakeholder satisfaction. The study concludes that a comprehensive approach addressing all four factors, with emphasis on stakeholder involvement, is most effective for ensuring project sustainability. Recommendations include enhancing stakeholder participation in evaluation, bridging technology awareness gaps, optimizing training programs, maintaining strong financial management, and improving budget control measures. These findings provide valuable insights for improving the long-term impact of donor-funded food security initiatives in similar contexts. PubDate: 2024-08-12 DOI: 10.20448/ajssms.v11i3.5882 Issue No:Vol. 11, No. 3 (2024)