International Journal of Economics, Business and Social Science Research
type: channel
description: 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
language: en
publication name: International Journal of Economics, Business and Social Science Research
issn: 3048-8125
items: LEVERAGING DIGITAL TECHNOLOGY AND ENHANCEMENT OF TAX ADMINISTRATION PERFORMANCE IN NIGERIA: A CASE STUDY USING OGUN STATE
items: BIODEGRADABLE PACKAGING AND CONSUMER BUYING BEHAVIOUR OF FAST-MOVING CONSUMER GOODS IN AKWA IBOM STATE, NIGERIA
items: SOCIO-ECONOMIC AND DEMOGRAPHIC DETERMINANTS OF CONSUMER BUYING BEHAVIOR FOR ELECTRONIC PRODUCTS IN AKWA IBOM STATE, NIGERIA
items: IMPACT OF TAX EDUCATION ON REVENUE GENERATION: A CASE STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs) IN OGUN STATE
items: MANAGEMENT ACCOUNTING TECHNIQUES ON ORGANISATIONAL DECISION MAKING IN NIGERIA
items: SUSTAINABLE DEVELOPMENT, ECONOMIC DIVERSIFICATION AND POVERTY ERADICATION – TRANSITIONING NIGERIA TO A DEVELOPED ECONOMY
items: ANALYSING THE EFFECTIVENESS OF AUDITORS’ EXPERTISE IN REDUCING FINANCIAL STATEMENT FRAUD IN PUBLIC NIGERIAN BUSINESS ENTERPRISES
items: AUDIT QUALITY AND MARKET VALUE OF EQUITY OF SELECTED NIGERIAN OIL AND GAS COMPANIES
items: CULTURAL DIFFERENCES IN THE WORKPLACE: EXPLORING THE RELATIONSHIPS AMONG EMPLOYEES OF DIFFERENT NATIONALITIES
items: A STUDY OF THE RELATIONSHIP BETWEEN UNDERGRADUATE STUDENTS’ ATTITUDE TOWARDS ENTREPRENEURSHIP AND THEIR ACADEMIC ACHIEVEMENT
items: IMPLEMENTATION OF PERFORMANCE MANAGEMENT AT KARAWANG GENERAL HOSPITAL
items: NOTHING WILL EVER BE THE SAME: THE GROWING GENERATION GAP IN SOUTH KORDOFAN STATE, SUDAN (2022-2024)
items: CONFLICT AND CONFLICT RESOLUTION IN HIGHER EDUCATIONAL INSTITUTIONS IN THE SOUTH EAST, NIGERIA
items: CORPORATE TAX COMPLIANCE AND REVENUE GENERATION IN NIGERIA: A STUDY OF THE FEDERAL INLAND REVENUE SERVICE (FIRS)
items: CUSTOMER SATISFACTION OF E-BANKING SERVICE MARKETING IN BANGLADESH
items: MODELING THE SECOND ORDER NON-STATIONARY RANDOM PROCESSES DEVELOPMENT
items: J. M. SYNGE’S MODERN TRAGIC FLOW IN RIDERS TO THE SEA
items: QUANTITATIVE THEORETICAL EVALUATION OF THE TIME QUANTUM VALUE BASED ON THE HEIZENBERG UNCERTAINTY PRINCIPLE AND THE ANALYTIC MODEL OF NONSTATIONARY STOCHASTIC PROCESSES
items: OPPORTUNITIES TO IMPROVE SERVICES FOR DISABLED IN BUKHARA HOTELS BASED ON FOREIGN EXPERIENCE (ON THE EXAMPLE OF SPAIN)
items: EMPLOYEE DEVELOPMENT PROGRAMMES AND RETENTION OF SENIOR STAFF OF THE UNIVERSITY OF CAPE COAST
items: INFORMATION LITERACY AMONG BETEL NUT FARMERS IN MEGHALAYA: A REVIEW OF LITERATURE
items: PROSPECTS AND CHALLENGES OF TEAM BUILDING IN MEDIUM AND LARGE SCALE BUSINESSES IN IMO STATE
items: LEGAL RELATIONSHIP OF THE PARTIES IN GRANTING CONTROL OF LAND WITH RIGHTS TO RIDE
items: IMPACT OF FIRM’S AGE AND SIZE ON IT’S FINANCIAL PERFORMANCE: A CASE STUDY OF RESTAURANTS ON ERITREA-ASMARA CITY
items: INVESTIGATING THE MEDIATING ROLE OF WORK-LIFE BALANCE ON THE RELATIONSHIP BETWEEN JOB STRESS AND TURNOVER INTENTION OF GEN Z EMPLOYEES
items: LEVEL OF KNOWLEDGE, SKILLS, AND ATTITUDES IN THE IMPLEMENTATION OF THE THEMATIC APPROACH BY MALAY LANGUAGE TEACHERS AT SJKC TERENGGANU
items: THE NEXUS BETWEEN FINANCIAL INCLUSION AND ECONOMIC GROWTH- A REVIEW
items: NAVIGATING ON NIGERIAN EDUCATIONAL PLANS BETWEEN 1990 AND 2020: EDUCATOR'S VIEW OF SIGNIFICANT CHALLENGES IN NIGERIAN EDUCATION SYSTEM
items: SUBSTANCE USE IN A UNIVERSITY POPULATION: THE IMPLICATIONS OF PERCEIVED SOCIAL ANXIETY AND DEPRESSION
items: EXAMINING THE MODE OF HUMAN CAPITAL DEVELOPMENT AND THE EFFECT OF CHANGE IN OWNERSHIP ON EMPLOYMENT GROWTH IN THE MOBILE TELECOMMUNICATION NETWORKS IN THE CAPE COAST METROPOLIS

LEVERAGING DIGITAL TECHNOLOGY AND ENHANCEMENT OF TAX ADMINISTRATION PERFORMANCE IN NIGERIA: A CASE STUDY USING OGUN STATE
type: item
description: 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.
subject: Articles
  topic: section
subject: Tax Administration Performance
  topic: keywords
subject: Digital Technology
  topic: keywords
subject: Electronic Filing Systems
  topic: keywords
subject: Electronic Payment Platforms and Digital Taxpayer Education Platforms
  topic: keywords
creator: Ogunsuji, James Olabode
creator: Olusesi, Hakeem Olalekan
creator: Ajayi, John Olarewaju
creator: Dada, Balikis Abidemi
rights: Copyright (c) 2026 Ogunsuji, James Olabode
date: 2026-01-16
publication date: 2026-01-16
starting page: 145
ending page: 162
doi: 10.37602/IJEBSSR.2025.4107

BIODEGRADABLE PACKAGING AND CONSUMER BUYING BEHAVIOUR OF FAST-MOVING CONSUMER GOODS IN AKWA IBOM STATE, NIGERIA
type: item
description: 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.
subject: Articles
  topic: section
subject: Biodegradable Packaging
  topic: keywords
subject: Biodegradability
  topic: keywords
subject: Recyclability
  topic: keywords
subject: Reusability
  topic: keywords
subject: Consumer Buying Behaviour
  topic: keywords
subject: Fast-Moving Consumer Goods
  topic: keywords
subject: Akwa Ibom State
  topic: keywords
creator: Emmanuel A. D. Braide
creator: Anietie B. Akpan
creator: Imoh C. Uford
creator: Sunday J. Akpan
rights: Copyright (c) 2026 Imoh C. Uford
date: 2026-01-15
publication date: 2026-01-15
starting page: 133
ending page: 144
doi: 10.37602/IJEBSSR.2025.4106

SOCIO-ECONOMIC AND DEMOGRAPHIC DETERMINANTS OF CONSUMER BUYING BEHAVIOR FOR ELECTRONIC PRODUCTS IN AKWA IBOM STATE, NIGERIA
type: item
description: 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.
subject: Articles
  topic: section
subject: Socio-Economic Determinants
  topic: keywords
subject: Demographic Determinants
  topic: keywords
subject: Consumer Buying Behavior
  topic: keywords
subject: Electronic Products
  topic: keywords
subject: Akwa Ibom State, Nigeria
  topic: keywords
creator: Kingsley Effiong Essiet
creator: Okokon Bassey Attih
creator: Abasiama Asuquo Mfon
rights: Copyright (c) 2026 Kingsley Effiong Essiet
date: 2026-01-15
publication date: 2026-01-15
starting page: 110
ending page: 132
doi: 10.37602/IJEBSSR.2025.4105

IMPACT OF TAX EDUCATION ON REVENUE GENERATION: A CASE STUDY OF MICRO, SMALL, AND MEDIUM ENTERPRISES (MSMEs) IN OGUN STATE
type: item
description: 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.
subject: Articles
  topic: section
subject: Tax education
  topic: keywords
subject: Tax compliance
  topic: keywords
subject: Tax knowledge
  topic: keywords
subject: Revenue generation
  topic: keywords
subject: MSMEs
  topic: keywords
creator: Akomolafe, Johnson Adewale
creator: Akindele, Yetunde
creator: Erinle Rilwan Moyosola
creator: Ojo, Gbenga Ige
rights: Copyright (c) 2026 Akomolafe, Johnson Adewale
date: 2026-01-03
publication date: 2026-01-03
starting page: 90
ending page: 109
doi: 10.37602/IJEBSSR.2025.4104

MANAGEMENT ACCOUNTING TECHNIQUES ON ORGANISATIONAL DECISION MAKING IN NIGERIA
type: item
description: 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…
subject: Articles
  topic: section
subject: Management Accounting Techniques
  topic: keywords
subject: Decision Making
  topic: keywords
creator: Olayode, Omorayewa Adelana
creator: Onou, Dafe Paul
rights: Copyright (c) 2026 Olayode, Omorayewa Adelana
date: 2026-01-03
publication date: 2026-01-03
starting page: 57
ending page: 89
doi: 10.37602/IJEBSSR.2025.4103

SUSTAINABLE DEVELOPMENT, ECONOMIC DIVERSIFICATION AND POVERTY ERADICATION – TRANSITIONING NIGERIA TO A DEVELOPED ECONOMY
type: item
description: 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, es…
subject: Articles
  topic: section
subject: Diversification
  topic: keywords
subject: Sustainable Economic Development
  topic: keywords
subject: Industralization
  topic: keywords
subject: Import Substitution
  topic: keywords
subject: Export Led Growth
  topic: keywords
creator: Dr Amieyeofori Valentine Felix, PhD
rights: Copyright (c) 2026 Dr Amieyeofori Valentine Felix
date: 2026-01-03
publication date: 2026-01-03
starting page: 21
ending page: 56
doi: 10.37602/IJEBSSR.2025.4102

ANALYSING THE EFFECTIVENESS OF AUDITORS’ EXPERTISE IN REDUCING FINANCIAL STATEMENT FRAUD IN PUBLIC NIGERIAN BUSINESS ENTERPRISES
type: item
description: 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.
subject: Articles
  topic: section
subject: Auditors' Expertise
  topic: keywords
subject: Financial Statement Fraud
  topic: keywords
subject: Fraud Reduction
  topic: keywords
subject: Auditors' Skills
  topic: keywords
subject: Audit Tools
  topic: keywords
subject: Forensic Accounting
  topic: keywords
subject: Nigerian Public Enterprises
  topic: keywords
creator: Oyedokun, Godwin Emmanuel
creator: Adu, Cecilia A
creator: Akomolafe Johnson Adewale
rights: Copyright (c) 2026 Oyedokun, Godwin Emmanuel
date: 2026-01-02
publication date: 2026-01-02
starting page: 01
ending page: 20
doi: 10.37602/IJEBSSR.2025.4101

AUDIT QUALITY AND MARKET VALUE OF EQUITY OF SELECTED NIGERIAN OIL AND GAS COMPANIES
type: item
description: 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.
subject: Articles
  topic: section
subject: Audit quality
  topic: keywords
subject: Market value of equity
  topic: keywords
subject: Oil and gas companies
  topic: keywords
subject: Audit process, Nigeria
  topic: keywords
creator: Adejuwon Oluwakemi
creator: Oyedokun, Godwin Emmanuel
creator: Adewumi Moyosore
rights: Copyright (c) 2025 Adejuwon Oluwakemi
date: 2025-12-12
publication date: 2025-12-12
starting page: 87
ending page: 95
doi: 10.37602/IJEBSSR.2025.3607

CULTURAL DIFFERENCES IN THE WORKPLACE: EXPLORING THE RELATIONSHIPS AMONG EMPLOYEES OF DIFFERENT NATIONALITIES
type: item
description: 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.
subject: Articles
  topic: section
subject: Cultural differences
  topic: keywords
subject: Cultural diversity
  topic: keywords
subject: Workplace environment
  topic: keywords
subject: Nationality
  topic: keywords
subject: Intercultural communication
  topic: keywords
subject: Stereotypes
  topic: keywords
creator: Spyridon Kazianis
creator: Dr. Christos Alexopoulos
creator: Nikolaos Dimitrios Georgopoulos
creator: Dr. Despina Menti
rights: Copyright (c) 2025 Dr. Christos Alexopoulos
date: 2025-11-21
publication date: 2025-11-21
starting page: 69
ending page: 86
doi: 10.37602/IJEBSSR.2025.3606

A STUDY OF THE RELATIONSHIP BETWEEN UNDERGRADUATE STUDENTS’ ATTITUDE TOWARDS ENTREPRENEURSHIP AND THEIR ACADEMIC ACHIEVEMENT
type: item
description: 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.
subject: Articles
  topic: section
subject: Attitude towards Entrepreneurship
  topic: keywords
subject: Under-Graduate Students
  topic: keywords
subject: Academic-Achievement
  topic: keywords
creator: Dr Pramod Kumar Rajput
creator: Dr Yashwant Singh
rights: Copyright (c) 2025 Dr Yashwant Singh
date: 2025-11-18
publication date: 2025-11-18
starting page: 49
ending page: 68
doi: 10.37602/IJEBSSR.2025.3605

IMPLEMENTATION OF PERFORMANCE MANAGEMENT AT KARAWANG GENERAL HOSPITAL
type: item
description: 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.
subject: Articles
  topic: section
subject: Performance Measurement
  topic: keywords
subject: Balanced Scorecard
  topic: keywords
subject: Hospital
  topic: keywords
creator: Heri Prabowo
creator: Farah Chalida Hanoum
creator: Puji Lestari
rights: Copyright (c) 2025 Heri Prabowo
date: 2025-11-14
publication date: 2025-11-14
starting page: 38
ending page: 48
doi: 10.37602/IJEBSSR.2025.3604

NOTHING WILL EVER BE THE SAME: THE GROWING GENERATION GAP IN SOUTH KORDOFAN STATE, SUDAN (2022-2024)
type: item
description: 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.
subject: Articles
  topic: section
subject: Generation
  topic: keywords
subject: Gap
  topic: keywords
subject: War
  topic: keywords
subject: Youth
  topic: keywords
subject: Parents.
  topic: keywords
creator: Ahmed Elhassab Omer Elhassab
rights: Copyright (c) 2025 Ahmed Elhassab Omer Elhassab
date: 2025-11-10
publication date: 2025-11-10
starting page: 23
ending page: 37
doi: 10.37602/IJEBSSR.2025.3603

CONFLICT AND CONFLICT RESOLUTION IN HIGHER EDUCATIONAL INSTITUTIONS IN THE SOUTH EAST, NIGERIA
type: item
description: 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 e…
subject: Articles
  topic: section
subject: Meaning of Conflict
  topic: keywords
subject: Types of Conflict
  topic: keywords
subject: Factors Associated with Conflict
  topic: keywords
subject: Effects of Conflict in an Organizations
  topic: keywords
subject: Concept of Conflict Resolution
  topic: keywords
subject: Conflict Resolutions in Higher Educational Institutions in the South East
  topic: keywords
creator: Christian Nwakanma PhD
rights: Copyright (c) 2025 Christian Nwakanma PhD
date: 2025-11-07
publication date: 2025-11-07
starting page: 16
ending page: 22
doi: 10.37602/IJEBSSR.2025.3602

CORPORATE TAX COMPLIANCE AND REVENUE GENERATION IN NIGERIA: A STUDY OF THE FEDERAL INLAND REVENUE SERVICE (FIRS)
type: item
description: 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.
subject: Articles
  topic: section
subject: Compliance
  topic: keywords
subject: Corporate tax
  topic: keywords
subject: Revenue
  topic: keywords
subject: Tax administration
  topic: keywords
subject: Taxation
  topic: keywords
creator: Oyedokun Godwin Emmanuel
creator: Akinwole Jesuferanmi Elizabeth
creator: Oyedokun Phillip Oyesola
rights: Copyright (c) 2025 Oyedokun Godwin Emmanuel
date: 2025-11-01
publication date: 2025-11-01
starting page: 01
ending page: 15
doi: 10.37602/IJEBSSR.2025.3601

CUSTOMER SATISFACTION OF E-BANKING SERVICE MARKETING IN BANGLADESH
type: item
description: 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.
subject: Articles
  topic: section
subject: E-banking service marketing
  topic: keywords
subject: E-banking
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
subject: Digitalization, Bangladesh
  topic: keywords
creator: Mia Muhammad Mustafiz Munir
rights: Copyright (c) 2025 Mia Muhammad Mustafiz Munir
date: 2025-10-22
publication date: 2025-10-22
starting page: 27
ending page: 44
doi: 10.37602/IJEBSSR.2025.3505

MODELING THE SECOND ORDER NON-STATIONARY RANDOM PROCESSES DEVELOPMENT
type: item
description: 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
subject: Articles
  topic: section
subject: non-stationary stochastic processes,
  topic: keywords
subject: the third and second order stochastic processes
  topic: keywords
subject: constitutive differential equation
  topic: keywords
subject: periodic combination of non-periodic analytic solutions,
  topic: keywords
subject: negative probability values before the processes macroscopically fixed beginning
  topic: keywords
creator: Igor Tkachenko
creator: Victoria Miroshnichenko
creator: Kostiantin Tkachenko
creator: Sergiy Miroshnichenko
creator: Yuriy Miroshnichenko
rights: Copyright (c) 2025 Igor Tkachenko
date: 2025-10-11
publication date: 2025-10-11
starting page: 21
ending page: 26
doi: 10.37602/IJEBSSR.2025.3504

J. M. SYNGE’S MODERN TRAGIC FLOW IN RIDERS TO THE SEA
type: item
description: 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.
subject: Articles
  topic: section
subject: J. M. Synge
  topic: keywords
subject: Riders to the Sea; modern tragedy
  topic: keywords
subject: Maurya
  topic: keywords
subject: sea as tragic agent
  topic: keywords
subject: Irish Literary Revival
  topic: keywords
creator: Sajal Sarkar
rights: Copyright (c) 2025 Sajal Sarkar
date: 2025-10-10
publication date: 2025-10-10
starting page: 16
ending page: 20
doi: 10.37602/IJEBSSR.2025.3503

QUANTITATIVE THEORETICAL EVALUATION OF THE TIME QUANTUM VALUE BASED ON THE HEIZENBERG UNCERTAINTY PRINCIPLE AND THE ANALYTIC MODEL OF NONSTATIONARY STOCHASTIC PROCESSES
type: item
description: 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.
subject: Articles
  topic: section
subject: Uninterpretable for macro-objects uncertainty relation
  topic: keywords
subject: the analytic model for non-stationary stochastic processes
  topic: keywords
subject: evaluating time –quantum analytic formula
  topic: keywords
subject: University evolution time effect on the time- quantum value
  topic: keywords
creator: Igor Tkachenko
creator: Sergii Miroshnychenko
creator: Kostiantin Tkachenko
creator: Victoria Miroshnychenko
creator: Yurii Miroshnychenko
rights: Copyright (c) 2025 Igor Tkachenko
date: 2025-10-10
publication date: 2025-10-10
starting page: 08
ending page: 15
doi: 10.37602/IJEBSSR.2025.3502

OPPORTUNITIES TO IMPROVE SERVICES FOR DISABLED IN BUKHARA HOTELS BASED ON FOREIGN EXPERIENCE (ON THE EXAMPLE OF SPAIN)
type: item
description: 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.
subject: Articles
  topic: section
subject: Accessibility infrastructure
  topic: keywords
subject: Universal design in tourism
  topic: keywords
subject: hotel staff training
  topic: keywords
subject: accessible tourism
  topic: keywords
subject: technological innovations
  topic: keywords
subject: hospitality service development
  topic: keywords
creator: Istamkhuja Olimovich Davronov
rights: Copyright (c) 2025 Istamkhuja Olimovich Davronov
date: 2025-09-06
publication date: 2025-09-06
starting page: 01
ending page: 07
doi: 10.37602/IJEBSSR.2025.3501

EMPLOYEE DEVELOPMENT PROGRAMMES AND RETENTION OF SENIOR STAFF OF THE UNIVERSITY OF CAPE COAST
type: item
description: 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.
subject: Articles
  topic: section
subject: Employee Development Programmes
  topic: keywords
subject: Retention
  topic: keywords
subject: Senior Staff
  topic: keywords
subject: University of Cape Coast
  topic: keywords
creator: Nelson Borketey Coffie
creator: Bennice Nelson
creator: Robert Appiah
rights: Copyright (c) 2025 Nelson Borketey Coffie
date: 2025-08-13
publication date: 2025-08-13
starting page: 78
ending page: 92
doi: 10.37602/IJEBSSR.2025.3405

INFORMATION LITERACY AMONG BETEL NUT FARMERS IN MEGHALAYA: A REVIEW OF LITERATURE
type: item
description: 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.
subject: Articles
  topic: section
subject: Information Literacy
  topic: keywords
subject: Betel Nut Cultivation
  topic: keywords
subject: Rural Farmers
  topic: keywords
subject: Meghalaya
  topic: keywords
subject: Agricultural Information
  topic: keywords
subject: Information-Seeking
  topic: keywords
subject: Behavior, Library Access
  topic: keywords
subject: Knowledge Systems.
  topic: keywords
creator: Dabiangkirang Khonglah
creator: Bikika Laloo Tariang
creator: Gautam Gogoi
rights: Copyright (c) 2025 Gautam Gogoi
date: 2025-08-06
publication date: 2025-08-06
starting page: 59
ending page: 77
doi: 10.37602/IJEBSSR.2025.3404

PROSPECTS AND CHALLENGES OF TEAM BUILDING IN MEDIUM AND LARGE SCALE BUSINESSES IN IMO STATE
type: item
description: 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 Sup…
subject: Articles
  topic: section
subject: Origin of Team Building
  topic: keywords
subject: Meaning of Team Building
  topic: keywords
subject: Team building Myths or Reality in Organizations
  topic: keywords
subject: Objectives of Team building
  topic: keywords
subject: Steps of Team Building in Organizations
  topic: keywords
subject: , Formal and Informal Team Building
  topic: keywords
creator: Christian Nwakanma PhD
creator: Nwankwo Emmanuella Ijeoma
creator: Vinasius Williams Ohale PhD
rights: Copyright (c) 2025 Christian Nwakanma PhD
date: 2025-07-31
publication date: 2025-07-31
starting page: 50
ending page: 58
doi: 10.37602/IJEBSSR.2025.3403

LEGAL RELATIONSHIP OF THE PARTIES IN GRANTING CONTROL OF LAND WITH RIGHTS TO RIDE
type: item
description: 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.
subject: Articles
  topic: section
subject: Protection of rights
  topic: keywords
subject: Legal relations
  topic: keywords
subject: Right to ride
  topic: keywords
subject: Land control
  topic: keywords
creator: Heryanti
creator: Sahrina Safiuddin
creator: Rizal Muchtasar
creator: Wa Ode Zuliarti
rights: Copyright (c) 2025 Heryanti
date: 2025-07-31
publication date: 2025-07-31
starting page: 40
ending page: 49
doi: 10.37602/IJEBSSR.2025.3402

IMPACT OF FIRM’S AGE AND SIZE ON IT’S FINANCIAL PERFORMANCE: A CASE STUDY OF RESTAURANTS ON ERITREA-ASMARA CITY
type: item
description: 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.
subject: Articles
  topic: section
subject: firm size
  topic: keywords
subject: firm age
  topic: keywords
subject: financial performance
  topic: keywords
subject: profitability
  topic: keywords
subject: net asset
  topic: keywords
subject: number of employees
  topic: keywords
creator: Yemane Ateshim Negash
creator: Kisanet Kiflay Rezene
rights: Copyright (c) 2025 Yemane Ateshim Negash
date: 2025-07-27
publication date: 2025-07-27
starting page: 01
ending page: 39
doi: 10.37602/IJEBSSR.2025.3401

INVESTIGATING THE MEDIATING ROLE OF WORK-LIFE BALANCE ON THE RELATIONSHIP BETWEEN JOB STRESS AND TURNOVER INTENTION OF GEN Z EMPLOYEES
type: item
description: 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.
subject: Articles
  topic: section
subject: job stress
  topic: keywords
subject: work life balance
  topic: keywords
subject: turnover intention
  topic: keywords
subject: Generation Z
  topic: keywords
subject: PLS-SEM
  topic: keywords
creator: Juris C. Ponio. Ph.D
creator: Russel T. Miranda, DBA
rights: Copyright (c) 2025 Juris C. Ponio. Ph.D
date: 2025-06-20
publication date: 2025-06-20
starting page: 87
ending page: 99
doi: 10.37602/IJEBSSR.2025.3307

LEVEL OF KNOWLEDGE, SKILLS, AND ATTITUDES IN THE IMPLEMENTATION OF THE THEMATIC APPROACH BY MALAY LANGUAGE TEACHERS AT SJKC TERENGGANU
type: item
description: The thematic approach is an approach introduced by the Curriculum Development Division in 2021, aimed at emphasizing meaningful learning that spans a single theme across several subjects. This purpose of this study aims to explore the level of knowledge, skills and attitudes of Malays language teachers in implementing the thematic approach in Sekolah Jenis Kebangsaan Cina (SJKC). This study is a descriptive study. The sample of this study consists of 46 Malay language teachers from SJKC who teach in the state of Terengganu. Descriptive analysis was conducted to obtain the data using SPSS version 26.0. The findings of the study indicate that the level of knowledge among Malay language teacher in the implementation of the thematic approach is high (mean = 4.17, SD = 0.842). The level of skills among Malay language teachers in implementing the thematic approach is also high with (mean = 3.89, SD = 0.758), while the attitude of Malay language teachers towards the implementation of the thematic approach is similarly at a high level (mean = 4.16, SD = 0.796). The results also indicated that teachers recognize the importance of this approach in stimulating students’ thinking and fostering meaningful learning. However, there are still constraints in terms of training, availability of teaching materials, and teachers' confidence to implement the approach comprehensively. These findings are expected to serve as a useful guide for school administrators, policymakers, and researchers in strengthening pedagogical practices among Malay language teachers in primary schools.
subject: Articles
  topic: section
subject: Thematic approach
  topic: keywords
subject: Knowledge
  topic: keywords
subject: Skills
  topic: keywords
subject: Attitudes
  topic: keywords
subject: SJKC teachers
  topic: keywords
creator: Wee Xin Hui
creator: Zamri Mahamod
rights: Copyright (c) 2025 Wee Xin Hui
date: 2025-06-16
publication date: 2025-06-16
starting page: 70
ending page: 86
doi: 10.37602/IJEBSSR.2025.3306

THE NEXUS BETWEEN FINANCIAL INCLUSION AND ECONOMIC GROWTH- A REVIEW
type: item
description: Financial inclusion, defined as the access to and use of formal financial services by individuals and firms, has emerged as a critical driver of economic growth in both developing and developed economies. Though financial inclusion is a term is relatively new in economic discussion, but it has always been a part of the famous theories and policy implications of economic growth and development in different forms like saving, investment, banking, credit etc. This literature review paper synthesizes empirical and theoretical studies to explore the relationship between financial inclusion and economic growth. By examining mechanisms such as savings mobilization, credit access, and financial stability, the review identifies how financial inclusion fosters economic development through enhanced resource allocation, entrepreneurship, and poverty reduction. The paper also highlights gaps in the literature, including regional disparities and the role of digital financial technologies. Drawing on studies from 2000 to 2025, this review provides a comprehensive analysis for researchers and policymakers aiming to understand the nexus between financial inclusion and economic progress.
subject: Articles
  topic: section
subject: Financial Inclusion
  topic: keywords
subject: economic development
  topic: keywords
subject: financial stability
  topic: keywords
subject: banking penetration
  topic: keywords
subject: access to credit etc
  topic: keywords
creator: Karuna Kalita
creator: Dr. Utpal Deka
rights: Copyright (c) 2025 Karuna Kalita
date: 2025-06-12
publication date: 2025-06-12
starting page: 61
ending page: 69
doi: 10.37602/IJEBSSR.2025.3305

NAVIGATING ON NIGERIAN EDUCATIONAL PLANS BETWEEN 1990 AND 2020: EDUCATOR'S VIEW OF SIGNIFICANT CHALLENGES IN NIGERIAN EDUCATION SYSTEM
type: item
description: This paper is navigating on Nigerian educational plans since Between1990 and 2020: Educators views on significant challenges in Nigerian Education System. Abia State University Uturu and University of Port Harcourt River State are among public tertiary education institutions in Nigeria. Therefore, the two universities are chosen for extraction of population and sample of this study. The population of this study is 16,000 which comprised 9,000 males and 7,000 female students from Michael Okpara University of Agriculture and University of Port Harcourt River state respectively. Stratified random sampling technique was used to obtain 26 male respondents in three departments from Abia State University Uturu and 28 female students in three departments from University of Port Harcourt River State. This gave a sample size of 162. Descriptive survey research design was used for this study. One research question and one hypothesis guided this study. Instrument used for data collection was researcher developed questionnaire “titled, navigating on Nigerian educational plans since Beteween 1990 and 2020: Educator's views of significant challenges in Nigerian Education System" was used, with four rating scale of strongly agree, agree, dis agree and strongly disagree. The instrument was validated by two specialists. Cronbach alpha statistics was used to determine the reliability coefficient of this study at 0.78 and 0.97, which shows that the instrument is reliable to be used for this study. Mean and standard deviation were used to analyze the data while t- test of independent was used to test the hypothesis. The finding from this study reveals that there are varied challenges of educational planning in Nigeria. These challenges include: Inadequate funding, lack of accurate statistical data on the needs of education in Nigeria, insecurity among others. It was recommended for this study that government should fund educational planning and policy making bodies in Nigeria. This will…
subject: Articles
  topic: section
subject: Educational Planning
  topic: keywords
subject: Scarcity of Educational Resources
  topic: keywords
subject: Poor Demographical Statistics
  topic: keywords
subject: Yawning Gap Between Educational Policy and Implementation
  topic: keywords
subject: Challenges of Clear and Purposeful Educational Policy
  topic: keywords
subject: Political Instability
  topic: keywords
subject: Pressure Groups
  topic: keywords
subject: Personnel
  topic: keywords
subject: Constraints of Planning Tools, Implementation
  topic: keywords
creator: Nwachukwu Josephine Chijioke
creator: Christian Nwakanma
rights: Copyright (c) 2025 Christian Nwakanma
date: 2025-06-06
publication date: 2025-06-06
starting page: 49
ending page: 60
doi: 10.37602/IJEBSSR.2025.3304

SUBSTANCE USE IN A UNIVERSITY POPULATION: THE IMPLICATIONS OF PERCEIVED SOCIAL ANXIETY AND DEPRESSION
type: item
description: The rate at which young people indulging in substance use is becoming distressing and have raised critical public health concerns globally especially among undergraduate students. Substance use is defined as taking a substance into the body for an intended purpose, such as behavioural or emotional change. According to, substance users are individuals who have rejected imposed cultural goals and the means to achieve those goals. Alcohol, cocaine, heroin, methamphetamine, and tobacco/nicotine among many others have been the major substances used among adolescents and young adult population especially in Nigeria. According to use of substances may occur without having a significant impact on an individual’s functioning, but when tolerance is built and use increases, even at the expense of work or school, relationships, or one’s own health or safety, this can indicate a substance use disorder.
subject: Articles
  topic: section
subject: Substance use among university students
  topic: keywords
subject: social anxiety
  topic: keywords
subject: Depression
  topic: keywords
subject: Mental health
  topic: keywords
subject: young adults
  topic: keywords
subject: substance use disorder
  topic: keywords
creator: Segun-Martins, I. O.
rights: Copyright (c) 2025 Segun-Martins, I. O. (
date: 2025-05-26
publication date: 2025-05-26
starting page: 36
ending page: 48
doi: 10.37602/IJEBSSR.2025.3303

EXAMINING THE MODE OF HUMAN CAPITAL DEVELOPMENT AND THE EFFECT OF CHANGE IN OWNERSHIP ON EMPLOYMENT GROWTH IN THE MOBILE TELECOMMUNICATION NETWORKS IN THE CAPE COAST METROPOLIS
type: item
description: Researchers have devoted much effort to the study of mobile telecommunication networks and their contribution to economic growth with particular emphasis on Gross Domestic Product and revenue growth. However, very few studies have been done on mobile telecommunication networks and their contributions towards employment growth. The objective of the study is to examine the mode of human capital development and the effect of change in ownership on employment growth in the mobile telecommunication networks. Interviewing and questionnaire administration were the methods adopted for data collection. The respondents for the study were selected retailers, the general staff and Heads of Department of MTN and Vodafone companies. The study found out that the content of the training programmes offered to the staff in these two mobile telecom companies actually meet the expectations of the skills required by the staff. The size of employment in the Vodafone Company has been negatively affected because of change in ownership from Ghana Telecom to Vodafone. The MTN Company, on the other hand, has seen an increase in employment size when the company experienced a change in management from Spacefone to Areeba and MTN. The recommendations to ensure employment growth in the telecommunication industry have been provided for policy implications.
subject: Articles
  topic: section
subject: Mobile telecommunication networks
  topic: keywords
subject: Training and development
  topic: keywords
subject: Acquisition and takeover
  topic: keywords
subject: Employment growth
  topic: keywords
subject: Human capital
  topic: keywords
subject: MTN
  topic: keywords
subject: Vodafone
  topic: keywords
creator: Blessed Ashmond
creator: Francis Kojo Semanu Afenyo Tsevi
creator: Joana Essuman
creator: Daniel Opoku
creator: Nelson Borketey- Coffie
rights: Copyright (c) 2025 Blessed Ashmond
date: 2025-05-17
publication date: 2025-05-17
starting page: 15
ending page: 35
doi: 10.37602/IJEBSSR.2025.3302