International Journal of Economics, Business and Social Science Research
International Journal of Economics, Business and Social Science Research, a peer-reviewed and published bi-monthly, interdisciplinary Economics journal, is committed to publishing scholarly empirical and theoretical research articles that have a high impact on the Economics, Business, and Social Science field as a whole. The Economics, Business and Social Science Research Journal focuses on a wide range of topics in the field of Financial planning, Economics, Micro and Macroeconomic policies, Banking research, Accounting, Balance of payments, Trade Policies, Direct Foreign Investment (FDI) , Foreign Exchange, Stock Market, Investment Banking, Venture Capital, Taxation & Budgeting, Fiscal and Monitory policies, Management Information System (MIS), Business Ethics, Customer satisfaction, Marketing, and wealth management. Economics, Business, and Social Science Research Journal is a scholarly open-access journal that caters to vast sections of professionals who are Economists, policymakers, entrepreneurs, managers of middle and higher management levels, academicians, and researchers of the economics, business, and Social Science studies, and the students that pursue business and economics and Social Science as core subjects at the tertiary level. This peer-reviewed journal seeks well-researched manuscripts for submission as research articles, reviews, case studies, commentaries, and short communication that reflect the latest happenings in the field of economics business, and Social Science. Journal’s Particulars Title International Journal of Economics, Business and Social Science Research ISSN 3048-8125 Frequency Bi- Monthly Publication Format Online Publisher IJEBSSR PUBLICATION Chief Editor Dr. Naveenkumar G Tippa Starting Year 2023 Language English Subject Economics, Business and Social Science Email Id info@ijebssr.com Address 17, Marutipura, Dhar, Madhya Pradesh Pincode- 454001 Plagiarism Policy Click here Review Policy Click here
EFFECTIVENESS OF RETIREMENT SCHEMES IN PUBLIC SECTORS IN NIGERIA (A STUDY OF SOUTHWEST)
The introduction of the retirement schemes in Nigeria was done to ameliorate the processes of pension payments through various pension administrators, while several studies have assessed some of the issues of pension payments in Nigeria, where there have been delayed or unpaid pensions. This study checked the effectiveness of the retirement schemes in Nigerian public sectors, adopting a mixed method; quantitative and qualitative research design, with samples drawn from the six south-western states in Nigeria. It was found that Pension payments failed to meaningfully reduce financial stress for most retirees; also, most retirees believe the old DBS was more effective than the current CPS among other notable findings.
Copyright (c) 2026 Titilayo Olufunmibi Adewale-Ojo
EFFECT OF BOARD ATTRIBUTES ON VALUE OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA
This study examines the effect of board-specific attributes on the value of listed non-financial firms in Nigeria. It seeks to understand the extent to which board size, board independence, board diligence, and board financial expertise influence value measured by Tobin’s Q. The study is motivated by the growing concerns regarding corporate governance practices and firm value dynamics in Nigeria’s volatile economic and business environment. The research adopts an ex-post facto design, relying on secondary data from 82 sampled listed non-financial firms spanning 2015–2024. Using panel multiple regression analysis, the study assesses the impact of board attributes on firm value while controlling for firm size. Findings from the study reveal significant insights into board governance mechanisms and their implications for firm value. Board size, board independence and board financial expertise have a significant positive effect on value, reinforcing the importance of board competence in decision-making and strategic oversight. Board diligence, proxied by board meeting frequency, exhibits an insignificant effect on value, the study concludes that Board attributes influence the value of listed non-financial firms in Nigeria. The study recommends that non-financial firms in Nigeria should have at least two members with financial expertise to enhance decision-making and oversight capabilities, and also give priority to having independent directors who can provide unbiased oversight and strategic guidance.
MANAGING PUBLIC TRUST IN IMPROVING PUBLIC PARTICIPATION IN DEVELOPMENT PLANNING DELIBERATIONS: A CASE STUDY IN TENGGARONG SUBDISTRICT, KUTAI KARTANEGARA REGENCY, EAST KALIMANTAN PROVINCE, INDONESIA
The poor level of public trust in Kutai Kartanegara Regency's development planning process is the driving force for this study. The goal of this study is to examine public confidence in Tenggarong Sub-district's development planning deliberations as well as the variables that affect that confidence. The research design used in this study is qualitative. Both primary and secondary data were gathered. Key informant interviews, observation, and documentation studies are some of the methods used to gather data. Thirteen important informants, including people, community leaders, and sub-district officials, were interviewed. The findings show that the degree of community involvement in Tenggarong Sub-district's development planning discussions is mostly determined by public trust. Through social interactions and firsthand encounters between the community and government representatives, this trust is developed dynamically rather than being a static state. Public trust in the Tenggarong Sub-district Development Planning Conference is influenced by a number of factors, including communication, which has not been operating at its best, transparency, responsiveness, and integrity. The notion of public trust and involvement in the context of local governance is strengthened by this study. Practically speaking, the study's findings offer sub-district authorities suggestions for enhancing their ability to communicate with the public, bolstering their integrity, and establishing a more transparent and thoughtful development planning conference platform. To increase the conclusions' generalisability, more study using a quantitative or mixed methodologies approach is advised.
Copyright (c) 2026 Ida Bagus Made Agung Dwijatenaya
STOCHASTIC DYNAMICS AND STRUCTURAL TREND MODELLING OF HOMICIDE IN JAMAICA: EVIDENCE FROM ARIMA AND ARIMAX TIME-SERIES ANALYSIS, 1970–2025
This study develops an econometric homicide function for Jamaica using annual time-series data covering 1970–2025. The objective is to model internal dynamics, structural trends, and long-run persistence in homicide patterns using Autoregressive Integrated Moving Average (ARIMA) and Autoregressive Integrated Moving Average with Exogenous Variables (ARIMAX) specifications. The methodology employs first-differenced modelling to address non-stationarity, maximum likelihood estimation, diagnostic testing, structural break analysis, and forecast simulation. The results indicate strong volatility clustering, structural upward shifts during the 1980s and 2000s, and significant trend-driven persistence in homicide growth. The ARIMAX model incorporating a deterministic time trend produces superior explanatory power relative to the baseline ARIMA specification and generates an accelerating long-run trajectory under parameter stability assumptions. Forecast simulations for 2026–2035 suggest that if historical structural relationships persist, homicide levels may follow a renewed upward path driven by trend effects. However, robustness testing highlights sensitivity to structural breaks and model specification, suggesting that policy interventions could materially alter projected trajectories. Monte Carlo simulations demonstrate widening forecast uncertainty over longer horizons. The study contributes to the empirical criminology and time-series literature by formalising a dynamic homicide function for Jamaica and providing a quantitative baseline for policy evaluation.
DOOMERISM AND CHATGPT: DEVELOPERS BECOME DOOMERS FOR THE NEXT DISASTER
This study examined the manufacture of conflict in AI discourse, focusing on how developers, executives, and affiliated technocrats articulated doomer narratives surrounding ChatGPT and other advanced AI systems. Drawing on a post-positivist research paradigm, the study employed a qualitative case study design using an online literature review to collect publicly available statements, policy documents, corporate communications, and media reports. Purposive sampling was applied to select materials that exemplified catastrophic risk framing, technocratic authority, and narrative strategies designed to shape public perception. Data were analyzed using thematic analysis to identify patterns in the construction of AI risk, the legitimization of technocratic oversight, and the concentration of power within leading AI organizations. Findings revealed that AI doomer discourse frequently employed metaphors, high-certainty modality, and urgency framing, which amplified perceptions of existential and systemic risk. This discourse not only primed the public for fear-driven compliance but also justified centralized governance, restricted access, and regulatory authority among technocratic elites. The parallels with crisis management during the COVID-19 pandemic demonstrated how manufactured conflict could legitimize technocratic decision-making in global emergencies. The study argued that these dynamics had significant implications for democratic governance, public understanding of AI, and power concentration in the AI industry. It further emphasized the importance of emancipatory AI education to cultivate critical literacy, ethical responsibility, and participatory engagement, countering fear-based narratives and fostering informed public deliberation. By linking discourse analysis with governance and sociotechnical theory, the study contributed to understanding how language, narrative, and expertise intersected to shape public perception and policy in high-stakes technological contexts.
LEVERAGING DIGITAL TECHNOLOGY AND ENHANCEMENT OF TAX ADMINISTRATION PERFORMANCE IN NIGERIA: A CASE STUDY USING OGUN STATE
This study examined the impact of digital technologies on tax administration performance in Nigeria, focusing on Ogun State as a case study. The analysis assessed the effects of electronic filing systems, electronic payment platforms, and digital taxpayer education platforms on efficiency, compliance, transparency, and revenue generation. A descriptive survey research design was used. Primary data were collected from 1,350 Ogun State Inland Revenue Service staff members using a structured questionnaire with a 5-point Likert scale. Experts validated the instrument and demonstrated high reliability, with a Cronbach’s alpha coefficient of 0.85. Descriptive statistics and multiple regression were used to evaluate the joint and individual effects of digital technology variables on tax administration performance. The results revealed that digital technologies significantly enhanced Ogun State’s tax administration performance. Electronic filing systems improved efficiency, accuracy, and transparency, while electronic payment platforms had the greatest impact by fostering timely, consistent tax compliance. Digital taxpayer education platforms increased taxpayers’ understanding of tax policies and voluntary compliance. Regression analysis indicated that digital technology variables collectively accounted for 61.0% of the variation in tax administration performance, resulting in the rejection of all null hypotheses. The findings revealed the need for sustained investment in digital tax infrastructure, capacity-building for tax officials, and expanded digital taxpayer education to strengthen revenue mobilization. This study provides subnational empirical evidence on digital tax administration in Nigeria and demonstrates the strategic importance of integrated digital technologies for effective tax administration reform in developing economies.
Electronic Payment Platforms and Digital Taxpayer Education Platforms
Copyright (c) 2026 Ogunsuji, James Olabode
BIODEGRADABLE PACKAGING AND CONSUMER BUYING BEHAVIOUR OF FAST-MOVING CONSUMER GOODS IN AKWA IBOM STATE, NIGERIA
The purpose of this study was to investigate the effect of biodegradable packaging on the purchasing behaviour of consumers of fast-moving consumer goods (FMCGs) in Akwa Ibom State, Nigeria. Biodegradability, recyclability and reusability were the proxies that were taken into consideration. Three hypotheses were developed. A survey research methodology was used, and the convenience sampling approach was followed to select 384 respondents from the fast-moving consumer goods industry in Akwa Ibom State. Data were analyzed using descriptive and inferential statistics, and the simple linear regression analysis was used to test all hypotheses at 0.05 level of significance. It was found, from the findings that biodegradability, recyclability and reusability all had positive and significant effect on the purchasing behaviour of consumers of FMCGs. Consumer purchasing behaviour of FMCGs in Akwa Ibom State was found to be significantly and positively influenced by biodegradability, recyclability and reusability. One of the recommendations was that businesses should highlight the degradable nature of packaging through clear labeling and emphasizing its environmental benefits using certifications from environmental organizations to build credibility. While consumers education is necessary on how degradable packaging reduces waste and supports a cleaner environment.
SOCIO-ECONOMIC AND DEMOGRAPHIC DETERMINANTS OF CONSUMER BUYING BEHAVIOR FOR ELECTRONIC PRODUCTS IN AKWA IBOM STATE, NIGERIA
The study examined the effect of socio-economic and demographic factors on consumer buying behaviour of electronic products in Akwa Ibom State. Descriptive survey design was adopted for this study. The population of this study consist of all consumers of electronics in Akwa Ibom State. Data for the study were obtained through structured questionnaire administered to the respondents. A total of 363 copies of questionnaire were retrieved and used for the analysis. Six hypotheses were formulated for this study. The demographic data obtained for this study were analyzed using descriptive statistics such as tables, simple percentage, frequency and mean. Hypotheses (i), (ii), (iii), (iv), (v) and (vi) were tested using simple linear regression and multiple linear regression models. Results revealed that there is significant positive effect of personal income, reference group, occupation, availability of credit and consumer age on consumer buying behaviour of electronics products in Akwa Ibom State. The study therefore concluded that socio-economic and demographic factors play a crucial role in influencing consumer buying behaviour of electronic products in Akwa Ibom State. Based on findings of the study, it was recommended among others that electronic marketers need to take the gross income of prospective customers within the market area into consideration. This will help the marketers to provide electronics that are affordable to the customers.
Copyright (c) 2026 Kingsley Effiong Essiet
IMPACT OF TAX EDUCATION ON REVENUE GENERATION: A CASE STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs) IN OGUN STATE
This research examines the effect of tax education on revenue generation among Micro, Small, and Medium Enterprises (MSMEs) in Ogun State. Specifically, it explores the roles of tax awareness, tax education programmes, and tax knowledge in shaping tax compliance and enhancing revenue outcomes. Adopting a descriptive research design, the study collected data from 395 MSME operators located within Ogun State’s three senatorial districts using a structured questionnaire. The instrument’s validity was confirmed through expert evaluation, and reliability was established with a Cronbach’s alpha of 0.83. Data analysis involved descriptive statistics, correlation analysis, and multiple regression to assess the relationships between aspects of tax education and revenue generation. Findings indicated that tax awareness, tax education programmes, and tax knowledge all had strong positive associations with revenue generation among MSMEs. Notably, tax knowledge exerted the most significant influence, suggesting that MSMEs with greater tax literacy are more compliant, incur fewer penalties, and achieve higher profitability. Additionally, tax education programmes were found to significantly boost awareness and compliance, despite ongoing challenges related to accessibility and delivery. These results highlight the importance for policymakers and tax authorities to bolster tax education initiatives, expand taxpayer support, and enhance programme delivery to improve MSME compliance and revenue contributions. Overall, this study provides empirical evidence connecting tax education to improved revenue performance in Nigerian MSMEs. It addresses a critical gap in the literature by offering a comprehensive evaluation of how tax education affects both behavioural and financial outcomes for MSMEs in Ogun State.
Copyright (c) 2026 Akomolafe, Johnson Adewale
MANAGEMENT ACCOUNTING TECHNIQUES ON ORGANISATIONAL DECISION MAKING IN NIGERIA
Decision making is considered very essential in any organization more importantly in this competitive global world as the success and failure of any organization depends largely on the decision made by the management. Such decision could be strategic, tactical or operational. For an organization to make sound decision, qualitative management accounting techniques are required. The study therefore seeks to examine the impact of management accounting techniques on organizational decision making in tertiary institutions in Ondo state, Nigeria. The study is empirical research work. Data were collected using closed ended 5-Point Likert-scale and dummy response questionnaire which were administered on scholars, accountants and postgraduate accounting students in in tertiary institutions in Ondo State, Nigeria. The population of the study is the entire scholars, accountants, auditors and postgraduate accounting students in the institutions. The sample size for the study is 300 respondents from the institutions. Thedata obtained were analyzed using descriptive statistic in line with Logit Likelihood Statistical Techniques to justify the significant of management accounting techniques on the variables of variance analysis technique, marginal costing technique, activity-based costing, activity-based management, total quality management and. balance scorecard technique on organizational decision making at tertiary institutions in Ondo State, Nigeria. The study covered a period of ten years from 2014 to 2024. The sample technique adopted for the study is purposive sample technique. The findings of the study shown that some of the traditional management accounting techniques are still relevant for decision making in tertiary institutions in Ondo State, Nigeria while modern management accounting techniques are more relevant in organizational decision making in the institutions. The study concluded that despite the fact that some of the traditional management accounting techniques are still useful in decision making, Focus should be shifted to modern management accounting techniques to enhance quality decision making in tertiary institutions in Ondo State, Nigeria Some of the recommendations of the study are: (i) Utilization of Variance Analysis Technique (VAT) to conductbudget control should be done in order to compare actual performance and budgeted figures so as to identify deviations and their causes because insights to take corrective actions promptly, ensuring financial and operational performance to stays on track. (ii) Government should implement Total Quality Management Technique (TQMT) in tertiary institutions to significantly improve organizational decision-making by fostering a culture of continuous improvement, customer focus, and data-driven analysis. By involving all stakeholders, standardizing processes, and focusing on strategic alignment, institutions can enhance their overall quality and effectiveness.
Copyright (c) 2026 Olayode, Omorayewa Adelana
SUSTAINABLE DEVELOPMENT, ECONOMIC DIVERSIFICATION AND POVERTY ERADICATION – TRANSITIONING NIGERIA TO A DEVELOPED ECONOMY
Nigeria is endowed naturally with human capital and natural resources; however, it hasn’t successfully converted these assets into sustainable economic development through diversification into an industrial economy driven by a strong import substitution and export led growth. It has therefore lagged in most development ranking globally, with most of its population, about 61%, living under poverty line in 2025, with a projection to 62% in 2026 according to the World Bank. While the Nigerian Bureau of Statistics 1st-3rd quarters economic performance showed the non-oil sectors making up to 95% of GDP, the data also showed that crude oil and petroleum products still accounted for 85% of total export proceeds during these periods, an indication of its continued reliance on the petroleum sector for its revenue. Unfortunately, due to the typical volatilities associated with commodities export, Nigeria could only earn a total revenue of N10.7 trillion as against a projected N40.8 trillion in 2025 due to underperformance in crude oil and gas earnings. This paper therefore presses further for government to take very pragmatic steps at diversifying its revenue base by ensuring favourable business environment; strategically pursuing measures to promote industrialization, such as ensuring security, power, infrastructures, and fiscal incentives to promote investments. It must also embark on data acquisition and carry out evaluation of the various value chain investment opportunities for its solid mineral, crude oil and gas, and agricultural produce for Nigerian private sectors to participate in global value chain, and to also support the import substitution and export led economic growth plans. Finally, the country must also ensure regulatory stability and seamless access to information and licenses, review its land tenure systems, pursue research and development, embark on focused human capacity development, and deliberately invest and also encourage investment in technology, especially in artificial intelligence, data centers, and innovations to propel its economic growth trajectory.
Copyright (c) 2026 Dr Amieyeofori Valentine Felix
ANALYSING THE EFFECTIVENESS OF AUDITORS’ EXPERTISE IN REDUCING FINANCIAL STATEMENT FRAUD IN PUBLIC NIGERIAN BUSINESS ENTERPRISES
This study investigates the effectiveness of auditors' expertise, skills, and tools in reducing financial statement fraud within Nigerian public business enterprises. The study is anchored on the Expertise Theory, which posits that auditor competence is developed through deliberate practice and domain-specific knowledge, and is complemented by fraud theories (the Fraud Triangle, Diamond, and Pentagon). A descriptive survey research design was employed, with data collected via questionnaires from 576 accounting, finance, and audit staff in selected federal government-owned enterprises in Lagos State, Nigeria. The data were analyzed using both descriptive and inferential statistics (regression analysis). The findings reveal that auditors' expertise significantly predicts financial statement fraud reduction (β = -0.309, p < 0.05), explaining 96.1% of the variation in fraud reduction. Similarly, auditors' skills and tools, including proficiency in information technology, forensic accounting techniques, specialized audit software (e.g., ACL, IDEA), and risk assessment have a significant positive effect (β = 0.293, p < 0.05). However, while expertise is crucial, respondents indicated that it is insufficient on its own and must be supported by ethical conduct, a strong organizational culture, and robust regulatory enforcement. The study concludes that a combination of deep auditor expertise and the strategic application of advanced skills and modern tools is vital for combating financial statement fraud. It recommends continuous professional development, technological integration in audit processes, and the pursuit of higher qualifications to strengthen fraud reduction efforts, thereby enhancing transparency and accountability in Nigeria's public sector.
Copyright (c) 2026 Oyedokun, Godwin Emmanuel
AUDIT QUALITY AND MARKET VALUE OF EQUITY OF SELECTED NIGERIAN OIL AND GAS COMPANIES
This study investigates the effect of audit quality on the market value of equity of selected oil and gas companies in Nigeria. Employing a descriptive survey research design within the quantitative research paradigm, primary data were obtained through a structured questionnaire administered to directors and management staff of listed oil and gas firms. The findings reveal a significant and positive relationship between audit quality and the market value of equity, with particular emphasis on the audit process as a critical determinant. Specifically, the results demonstrate that robust audit procedures enhance the credibility of financial statements, thereby improving investors’ confidence and supporting informed decision-making. The study concludes that greater attention should be directed toward the audit process, as it plays a pivotal role in ensuring transparency and safeguarding organizational value. It is recommended that auditors adopt rigorous and comprehensive audit procedures, ensuring that potential areas of financial misrepresentation are thoroughly examined. By strengthening audit quality, firms in the oil and gas sector can enhance their market value of equity and contribute to the broader stability of financial markets.
CULTURAL DIFFERENCES IN THE WORKPLACE: EXPLORING THE RELATIONSHIPS AMONG EMPLOYEES OF DIFFERENT NATIONALITIES
The significance of this research paper entails examining the significance of cultural discrepancies and diversity within the working environment by considering the relationships that exist among employees of various cultures within the Greek working environment. Against the background of increased labour migration and global interactions due to globalization, cultural discrepancies within the working environment have become an integral component of modern organizational management. The research utilizes various theories including Hofstede's cultural dimensions and the Social Identity Theory by Tajfel and Turner. Modern theories within the subject of social psychology have also been incorporated into the research paper. The research paper utilizes a qualitative research approach that entails conducting interviews with employees from various cultures to analyse attitudes and integration strategies within the working environment. The research paper examines the advantages of cultural discrepancies within organizations as it relates to increased levels of creation and team work. The research paper also examines the challenges that emerge due to discrimination and increased levels of communication difficulties within organizations. The research paper also provides a comprehensive analysis by highlighting the significance of inter-cultural awareness and the implementation of inclusive working management within organizations. The research paper responds to the research gap within the Greek working environment by providing recommendations on efficient management of cultural discrepancies within organizations.
Copyright (c) 2025 Dr. Christos Alexopoulos
A STUDY OF THE RELATIONSHIP BETWEEN UNDERGRADUATE STUDENTS’ ATTITUDE TOWARDS ENTREPRENEURSHIP AND THEIR ACADEMIC ACHIEVEMENT
In general entrepreneurship is the ability of the person covering his/her skill of employing innovation creation, imitation risk-bearing, leadership in the organized way. It provides opportunity to a person means of earning by giving self- employment and in providing employment to others. In the present scenario there is earnest need for attracting the educated youth towards in entering the of entrepreneurship instead of running behind the government jobs. In this reference the attitude towards entrepreneurship should be cared and studied empirically. Thinking on these lines in present investigation a comparison of male and female undergraduate students on their degree of attitude of towards entrepreneurship has been studied in relation to the level of academic –achievement on the sample of 1048 undergraduate students of Shri Rawatpura Sarkar University Raipur in the state of Chhattisgarh attitude of subject towards entrepreneurship was assisted was using self-developed tool. The studied that: Male high academic achiever for better than to those with low academic achiever. Whereas the finding is reversed in case female students. However, the female students were found to have better attitude towards entrepreneurship to their male counter parts either high or low academic achievement.
IMPLEMENTATION OF PERFORMANCE MANAGEMENT AT KARAWANG GENERAL HOSPITAL
This study aims to measure the performance of Karawang General Hospital using the Balanced Scorecard approach. The performance measurement is divided into four perspectives: financial, learning and growth, internal business processes, and customer perspective. The research utilizes both primary and secondary data from the years 2021 to 2022. The results indicate that, overall, the performance of Karawang General Hospital is categorized as healthy. The financial perspective shows positive outcomes, as evidenced by improved efficiency and Return on Investment (ROI). However, in the learning and growth, internal business processes, and customer perspectives, the hospital is considered to be functioning well, although certain improvements are needed—particularly regarding employee turnover, Bed Occupancy Rate (BOR), Average Length of Stay (ALOS), Turnover Interval (TOI), complaint levels, and customer retention.
NOTHING WILL EVER BE THE SAME: THE GROWING GENERATION GAP IN SOUTH KORDOFAN STATE, SUDAN (2022-2024)
This work draws on preliminary data obtained two years ago on the aspirations, priorities, and needs of young people in South Kordofan State. It examines intergenerational communication and perception of relation under conditions of war, the manifestation of which emphasizes the generational gap between parents and children. As a non-straight forward relation between generations, the gap is traditionally driven by age differences and incompatible view points between the two sectors. Parents usually ignore children’s complaints and pay less attention to what they ask, even though children have the opportunity to not accept the traditional ways of parents’ lifestyle. It is nothing new that parents and their children do not get along with each other. But in war-torn South Kordofan State, the gap is widening dramatically and affecting the fabric of society. The relation between parents and youth has become tinged with tension, disharmony, uncertainty and full of anxiety. Misunderstandings are increasing; disconnection is manifested in lack of advice and weak interaction. War combined with other traditional factors augmented the gap over time and made children self-reliant, less attached to family, breaking the shackles and going beyond the limits of normal life.
Copyright (c) 2025 Ahmed Elhassab Omer Elhassab
CONFLICT AND CONFLICT RESOLUTION IN HIGHER EDUCATIONAL INSTITUTIONS IN THE SOUTH EAST, NIGERIA
This study investigated conflict and conflict resolution in higher educational institutions in the South East, Nigeria. Conflict is very devastative and death laden phenomenon that can destroy the structure of an organization, if necessary, control mechanism is not used to ward off its perpetration in an organization. Descriptive survey research design was adopted for the study. One research question guided the study. Population of the study is 5,00 which comprised 3,00 200 male and female staff of University of Port Harcourt and Federal University of Technology Owerri. 60 male staff was selected from university of Port Harcourt. On the other hand, 50 female staff was selected Federal University of Technology Owerri using stratified sampling technique, which gave a total sampling size of 110. Instrument used for data collection was a researcher developed questionnaire “titled conflict and conflict resolution in higher educational institutions in the South East, Nigeria, was used with four rating scale of strongly agree, agree, dis agree and strongly disagree. The instrument was validated by two specialists from department of Business Education, Madonna University Okija campus, Anambra State. Cronbach alpha statistics was used to determine the reliability coefficient of the instrument at 0.78 and 0.97, which shows that the instrument was reliable for use in this study. A total of 110 questionnaires were administered to students with the help of two research assistants and a total of 110 questionnaires were returned non- got missed. Mean scores were used to analyze the data. The finding from this study reveals that causes of conflicts in higher educational institutions in the South East include: inadequate planning, coordination and control. Other causes include: Staff taking order from two different executives, inadequate staff training, rules and regulations, dilapidated facilities and equipment among others. It was recommended from this study that heads of higher educational institutions should organize periodic re orientation program to re-sensitize their staff in higher educational institutions in the South East Nigeria.
Conflict Resolutions in Higher Educational Institutions in the South East
Copyright (c) 2025 Christian Nwakanma PhD
CORPORATE TAX COMPLIANCE AND REVENUE GENERATION IN NIGERIA: A STUDY OF THE FEDERAL INLAND REVENUE SERVICE (FIRS)
This study investigates the role of the Federal Inland Revenue Service (FIRS) in promoting corporate tax compliance and enhancing revenue generation in Nigeria, with particular emphasis on Company Income Tax (CIT) between 2018 and 2023. In response to the country’s growing fiscal pressures and the need to diversify beyond oil revenue, several institutional reforms have been introduced by FIRS to strengthen compliance and broaden the tax base. Anchored on the Institutional Theory, the study explores how organizational structures, norms, and enforcement mechanisms influence compliance behavior and revenue outcomes. Using secondary data sourced from official FIRS publications, the study adopts a descriptive approach to analyze actual CIT collections relative to projected targets across the six-year period. The findings reveal a steady upward trend in CIT revenue, with significant performance improvements recorded in 2022 and 2023. These gains are attributed to administrative reforms, technological innovations, and improved enforcement strategies. However, inconsistencies in quarterly collections and the absence of published targets in certain years highlight lingering structural and reporting challenges. The study concludes that while FIRS has made notable progress in corporate tax administration, sustaining these gains requires strengthened taxpayer education and engagement, investment in digital infrastructure and staff capacity, and the promotion of voluntary compliance through simplified procedures and transparency, sustaining these gains requires a stronger emphasis on voluntary compliance, transparency, and institutional efficiency. The research offers insights for policymakers seeking to optimize tax performance as a tool for national revenue growth.
Copyright (c) 2025 Oyedokun Godwin Emmanuel
CUSTOMER SATISFACTION OF E-BANKING SERVICE MARKETING IN BANGLADESH
This study examines the relationship between E-banking service marketing, socioeconomic demographic characteristics, and customers’ satisfaction of five selected commercial banks in Bangladesh. Data were collected from 350 respondents from seven administrative divisions of Bangladesh, by using structured questionnaires. Results suggest that in spite of the prevailing barriers, customers are willing to adopt E-banking services. The results show that E-banking service marketing and socioeconomic and demographic characteristics have a significant impact on customer satisfaction. It is recommended that the government should formulate effective policy and undertake necessary measures to encourage people to adopt more E-banking services in Bangladesh.
Copyright (c) 2025 Mia Muhammad Mustafiz Munir
MODELING THE SECOND ORDER NON-STATIONARY RANDOM PROCESSES DEVELOPMENT
Annotation. We applied early developed analytic approach for analysis of third order non-stationary stochastic processes (NSPs) to consider the second order ones. A new constitutive differential equation for the NSPs was derived, and its analytic solutions were obtained. Possibility of periodic combination of non- periodic analytic solutions of the equation was shown. Development of a 2-nd order NSP long before its macroscopically fixed beginning was shown and a possible explanation of the corresponding negative probability values for the time period was proposed. Necessity of further fine-tuned experimental investigations is noted
the third and second order stochastic processes
periodic combination of non-periodic analytic solutions,
negative probability values before the processes macroscopically fixed beginning
J. M. SYNGE’S MODERN TRAGIC FLOW IN RIDERS TO THE SEA
J. M. Synge’s one-act play Riders to the Sea (1904) reconceives the tragic mode for the modern stage by relocating the tragic burden from aristocratic fallibility to the quotidian endurance of a peasant community exposed to indifferent natural forces. This article reads Riders as an exemplar of “modern tragic flow”: a movement of dramatic intensity characterized by structural compression, ritualized language, communal rather than heroic catharsis, and the anthropomorphizing of nature as the primary tragic agent. Through close reading of key moments—Maurya’s laments, the exchange of symbolic objects, and the final realization of irrevocable loss—and by situating Synge within debates about modern tragedy (Williams, Eagleton), the study argues that Synge both preserves and displaces classical tragic dynamics to produce a tragic that is existential, ecological, and social. The paper concludes that Synge’s tragic flow offers a model of tragedy particularly resonant for modernity’s anxieties: the erosion of traditional protections, the loss of human agency before systemic forces, and the dignity of ordinary suffering.
QUANTITATIVE THEORETICAL EVALUATION OF THE TIME QUANTUM VALUE BASED ON THE HEIZENBERG UNCERTAINTY PRINCIPLE AND THE ANALYTIC MODEL OF NONSTATIONARY STOCHASTIC PROCESSES
Annotation. Based on the clear physically interpreted variant of the Heizenberg uncertainty relation connecting the uncertainties for impulse and a space coordinate of any material object, the other variant related to the uncertainties of time and energy for such an object was analytically derived based on the classical mechanics. Considering a measuring procedure as the combination of minimum two non-stationary stochastic processes a formula to define the time –quantum was derived using the early developed analytic model. Numerical value of the time – quantum then evaluated was shown to be in a good accordance with the known characteristics of our Universe. Dependence of the time-quantum value from the properties of material objects comprised and the evolution time for the Universe was shown.
Uninterpretable for macro-objects uncertainty relation
the analytic model for non-stationary stochastic processes
evaluating time –quantum analytic formula
University evolution time effect on the time- quantum value
OPPORTUNITIES TO IMPROVE SERVICES FOR DISABLED IN BUKHARA HOTELS BASED ON FOREIGN EXPERIENCE (ON THE EXAMPLE OF SPAIN)
This article examines opportunities to enhance services for disabled individuals in hotels located in Bukhara, Uzbekistan, by analyzing foreign best practices, particularly from Spain. The study highlights the significance of inclusive tourism and its role in promoting accessibility and comfort for all guests. The research identifies gaps in current hotel infrastructure and service delivery in Bukhara and provides actionable recommendations based on Spain's advanced experience in accommodating disabled tourists. The article underscores the importance of adopting universal design principles, staff training programs, and technological innovations to create a more inclusive and welcoming environment for disabled travelers. The findings aim to support the development of accessible tourism in Uzbekistan, contributing to the growth of the hospitality sector and broader societal inclusion.
Copyright (c) 2025 Istamkhuja Olimovich Davronov
EMPLOYEE DEVELOPMENT PROGRAMMES AND RETENTION OF SENIOR STAFF OF THE UNIVERSITY OF CAPE COAST
Retention of staff in organisations has been regarded as important to the survival and growth of organisations. The study assessed the degree to which employee development programmes influence retention of senior staff at the University of Cape Coast. The study used the mixed methods research design. Through stratified sampling technique, 311 respondents’ data were collected for the quantitative analysis, whereas 16 participants were purposively selected for qualitative responses. Quantitative data analysis was done using simultaneous multiple linear regression whereas qualitative data was analysed using content analysis. The study revealed that, the main predictors of retention of senior staff of the University were workshops/seminars/conferences, coaching/mentoring and role play. The quantitative statistics also showed that employee development programmes accounted for 36.8% of employee retention of senior staff. The remainder was not accounted for in the quantitative data however, the responses from the qualitative further revealed certain factors of retention such as; job security/stability, good relationships at the workplace and career advancement opportunities supported senior staff retention intentions.
Copyright (c) 2025 Nelson Borketey Coffie
INFORMATION LITERACY AMONG BETEL NUT FARMERS IN MEGHALAYA: A REVIEW OF LITERATURE
This paper presents a review of the existing literature on the information literacy of betel nut (areca nut) cultivators, with a particular focus on those in Meghalaya, India. It explores the concept and significance of information literacy in the agricultural context and examines studies related to rural farmers' information needs and information-seeking behavior. The literature reveals that cultivators commonly seek information on sowing techniques, pest and disease management, weed control, crop yield enhancement, use of fertilizers, agricultural tools, and market access. Preferred information sources include informal networks such as friends, neighbors, elders, and community leaders, as well as mass media like television and radio. Formal sources such as libraries are less frequently consulted, although the literature highlights their potential in fostering information literacy among farmers. Several challenges hinder the effective role of libraries in rural areas, including inadequate infrastructure, political instability, high rates of illiteracy, limited availability of resources in local languages, shortage of trained professionals, and insufficient funding. While research on betel nut cultivation in Meghalaya exists, there is a notable gap in the literature specifically addressing the information literacy levels of these cultivators. This review underscores the need for further research and targeted interventions in this area.
PROSPECTS AND CHALLENGES OF TEAM BUILDING IN MEDIUM AND LARGE SCALE BUSINESSES IN IMO STATE
This paper investigated prospects and challenges of team building in medium and large-scale businesses in Imo State. Descriptive survey research design was used in this study. One research question and one hypothesis guided this study. Population of this study is 8,000 which comprised 3,700 males and 4,300 females in medium and large scale businesses in Imo State. Stratified random sampling technique was used to select 100 male staff of Everyday Supermarket Owerri, Imo State. In the same vein, 50 females of Ebere Links Filling Station Owerri, Imo State were selected which gave a total sample size of 150. Researcher developed questionnaire titled “prospects and challenges of team building in medium and large-scale businesses in Imo State” was used, with four rating scale of strongly agree, agree, dis agree and strongly disagree. The instrument was validated by two specialists in Business Education, Madonna University Nigeria, Okija Campus, Anambra State. Cronbach alpha statistics was used to determine the reliability coefficient of the instrument at 0.78 and 0.97, which shows that the instrument was reliable for use in this study. The instrument was administered to the respondents with the help of two research assistants who were briefed before distributing the questionnaire. A total of 150 questionnaires were administered and collected after respondents have given their individual opinions on the questionnaire. Data collected were analyzed using mean and standard deviation. Chi square test of independent was used to test the hypothesis at 0.05 alpha level. The findings of this study revealed challenges of staff inadequate team building in Everyday Supermarket and Ebere links Filling Station Owerri, which include: lateness to duty, taking order from two different leaders, conflicts, insecurity of lives and property, misinformation, infighting among others. It was recommended from this study that more staff reorientation should be organized among staff of Everyday Supermarket and Ebere Links in Owerri, Imo State. This would re-enforce teamwork on both staff of Everyday Spermarket and Ebere Links Filling Station Owerri in Imo State. It was recommended from this study that medium and large-scale businesses in Nigeria should eschew personal decisions and embrace teamwork established by the leaders of their organizations. These would enkindle increased productivity and effective service delivery in their organizations.
Team building Myths or Reality in Organizations
LEGAL RELATIONSHIP OF THE PARTIES IN GRANTING CONTROL OF LAND WITH RIGHTS TO RIDE
This study aims to analyze the legal relationship between parties in granting land control with the right to ride and its implications for protecting the rights of the parties involved. The research employs a qualitative descriptive methodology with a normative approach, utilizing secondary data from laws and regulations, customary law, and expert opinions to analyze the legal issues under study. The legal relationship between parties in granting land control with the right to ride manifests through agreements or verbal contracts between landowners and holders of the right to ride. This relationship involves land utilization according to the needs of the right holder, with the landowner's permission, and without monetary payment to the landowner. The right to ride is based on customary law, as there are no specific regulations governing this right. The agreements made are typically unwritten because the relationships are established based on kinship and mutual assistance. The holder of the right to ride is expected to help the landowner with work when needed. This legal relationship is inherently weak because the land use agreement can be unilaterally terminated by the landowner at any time if the owner needs the land or encounters problems with the right holder, without any obligation to compensate the right holder. Regarding the protection of parties in granting land control with the right to ride, the benefits obtained by the parties should provide mutual protection. The potential for disputes between parties arises from the weak basis of control and reliance on trust. Therefore, there should be a formal land control agreement. Although the right to ride is granted based on kinship and compassion, the land use arrangement should be formalized in a written agreement. A written agreement would provide certainty and legal protection for both parties.
IMPACT OF FIRM’S AGE AND SIZE ON IT’S FINANCIAL PERFORMANCE: A CASE STUDY OF RESTAURANTS ON ERITREA-ASMARA CITY
This study had the objective of assessing the impact of firm’s age and size on firm’s financial performance. The effects of firm characteristics on firm performance have gained attention in recent theoretical and empirical work. Firm size and age are a construct of scholarly interest since it traditionally has much explanatory power, and an understanding of its importance can be vital for managers who operate in this competitive environment. This research was carried out using an explanatory and descriptive research design. The target population of this study was restaurants located in Asmara city. From this all population 51 restaurants were included in the sample. Firm size was measured using total assets and total number of employees. Financial performance was measured using profitability. Data which was collected was analyzed using SPSS software. Analyzed data was presented using tables and figures. Study findings indicate that there is a big impact of the firm characteristics on firm performance. The study recommended that in order for restaurants to increase and make stronger their financial performance they need to enlarge their size through equipping latest and more asset and at the same time hiring employees with different skills. The study further recommends that for restaurants to remain profitable they should have good portfolio management which will help in generating profit and in making decisions about investment plans.
Copyright (c) 2025 Yemane Ateshim Negash
INVESTIGATING THE MEDIATING ROLE OF WORK-LIFE BALANCE ON THE RELATIONSHIP BETWEEN JOB STRESS AND TURNOVER INTENTION OF GEN Z EMPLOYEES
The mediating role of work life balance on the relationship between jobs stress and turnover intention was investigated in this study. The respondents include the workforce from private and public organizations in Central Luzon, Philippines belonging to Generation Z. The research utilizes quantitative approach to assess the relationships between the variables. To quantify the responses, adopted instrument was used and distributed to respondents. The respondents were chosen using purposive sampling design. Data gathered were treated using Partial least square – structural equation modelling (PLS-SEM) through WarpPls 8.0 software. The findings revealed that significant effects were observed on the following: job stress on work life balance; work life balance on turnover intention; and job stress on turnover intention. Moreover, work life balance was found to partially mediate between job stress and turnover intention. The findings provided implications for management for better policy formulation and implementation which affects organization’s most valued assets- the people.