2026-05-29T16:58:29.774Z https://smnxsewcdnayrztrrghn.supabase.co/functions/v1/oai-pmh

oai:airjournal.org:article/predictive-human-motion-modeling-for-enhanced-safety-and-efficiency-in-collaborative-robotics-4wvow 2026-05-29 ijracs

Predictive Human Motion Modeling for Enhanced Safety and Efficiency in Collaborative Robotics Armand Kirembu Sofia Nevalainen Hiroto Masrani human motion prediction collaborative robotics model predictive control sensor fusion safety intent recognition online adaptation Background: As human–robot collaboration (HRC) expands in industrial and service domains, accurate short-term prediction of human motion is essential for improving safety and task efficiency. Existing frameworks combine reactive safety measures with limited predictive capabilities, leading to conservative robot behaviors and reduced productivity. Methods: This study proposes a hybrid predictive human motion modeling framework that integrates probabilistic intent recognition, model predictive control (MPC)-based robot adaptation, and musculoskeletal-informed motion priors. The framework fuses multimodal sensing (depth, vision, and wearable inertial measurement) and performs online adaptation using recursive Bayesian updating. We validate the approach in simulated and pilot physical collaborative cell experiments involving reach-and-transfer tasks with variations in human intent and speed. Results: Compared to a baseline reactive safety controller, the predictive framework reduced time spent in reduced-speed safety mode by 42% (p < 0.01) and decreased near-miss events by 63% while maintaining normative safety clearances. Mean short-term (0.5 s) position prediction error dropped from 78 mm to 34 mm. A mixed-effects regression showed that fused sensor confidence and intent certainty were significant predictors of prediction accuracy (p < 0.001). Tables present descriptive statistics and regression coefficients. Conclusions: Incorporating short-horizon predictive models into HRC controllers substantially improves both safety and efficiency by enabling graded, confidence-informed robot responses rather than binary reactive measures. The approach is computationally tractable for industrial deployment and complements formal verification and safety assessment methods. Future work will extend horizon length via hierarchical prediction and integrate ergonomic cost models for worker comfort and fatigue mitigation. Academic Ink Review Journal info:eu-repo/semantics/article Text text/html https://airjournal.org/article/predictive-human-motion-modeling-for-enhanced-safety-and-efficiency-in-collaborative-robotics-4wvow en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Robotics, Automation, and Control Systems 3087-4831 Vol. 1, No. 1

oai:airjournal.org:article/darts-decentralized-adaptive-control-for-robust-task-allocation-in-heterogeneous-robotic-swarms-8qx2a 2026-05-29 ijracs

DARTS: Decentralized Adaptive Control for Robust Task Allocation in Heterogeneous Robotic Swarms Naledi Voronin Hiroto Varelas Amaya Zorghani decentralized adaptive control task allocation heterogeneous multi-robot systems robustness consensus-based auctions sliding mode compensation fault-tolerant allocation swarm robotics Background: Decentralized task allocation in robotic swarms must contend with heterogeneous agent capabilities, exogenous disturbances, and dynamic communication topologies. Classical market-based and consensus-based methods offer scalability but are sensitive to model uncertainty and time-varying conditions. Objective: We develop DARTS, a Decentralized Adaptive Robust Task Swarm allocation framework that couples a provably stable adaptive low-level controller with a consensus-regularized auction mechanism to achieve robust allocation in heterogeneous multi-robot teams. Methods: Each robot maintains local adaptive estimates of its task-specific productivity and execution cost using a Lyapunov-based update with projection and sigma-modification. These estimates parameterize marginal utilities in a consensus-based bidding scheme that converges to a conflict-free assignment under intermittent connectivity. A robustifying sliding term compensates bounded disturbances in the execution layer, while control allocation along the actuator null space mitigates incipient faults. We analyze input-to-state stability of the closed-loop and monotonic improvement in allocation welfare under mild connectivity and dwell-time conditions. Results: In simulations with 60 heterogeneous robots (ground and aerial) and 120 stochastic tasks, DARTS achieved 92.4% mean completion, 3.1% regret, and 12% lower energy per task than consensus auctions and 18–22% lower than market-based and evolutionary baselines. Parameter estimates converged to neighborhoods whose radii scaled with disturbance bounds; allocation fairness improved relative to baselines. Ablations confirmed that both adaptive estimation and robust control are necessary for performance under high heterogeneity and switching graphs. Conclusions: By unifying decentralized adaptive control with allocation, DARTS provides strong performance and robustness without centralized coordination. The approach complements established market/auction paradigms and extends adaptive control ideas to the multi-robot allocation layer, offering a principled path toward resilient heterogeneous swarms in dynamic environments. Academic Ink Review Journal info:eu-repo/semantics/article Text text/html https://airjournal.org/article/darts-decentralized-adaptive-control-for-robust-task-allocation-in-heterogeneous-robotic-swarms-8qx2a en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Robotics, Automation, and Control Systems 3087-4831 Vol. 1, No. 1

oai:airjournal.org:article/deep-reinforcement-learning-for-optimized-variable-impedance-control-in-compliant-robotic-manipulati-3q3ok 2026-05-27 ijracs

Deep Reinforcement Learning for Optimized Variable Impedance Control in Compliant Robotic Manipulation Kaelen Voss Lina al-Jamil Ren Ito impedance control deep reinforcement learning robotic manipulation compliant assembly variable impedance control force control robot learning The increasing deployment of robots in unstructured and human-centric environments demands sophisticated control strategies that can handle physical interaction safely and effectively. Impedance control is a fundamental approach for managing such interactions, yet its efficacy is often limited by the use of fixed, manually-tuned parameters that are suboptimal across different phases of a contact-rich task. This paper addresses the challenge of optimizing impedance control by proposing a novel framework based on Deep Reinforcement Learning (DRL). We formulate the variable impedance control problem as a continuous control task where a DRL agent learns to dynamically modulate the stiffness parameters of a manipulator's end-effector online. The agent's goal is to successfully complete a compliant manipulation task while minimizing interaction forces and control effort. We employ the Deep Deterministic Policy Gradient (DDPG) algorithm to train a policy that maps robot states and force/torque sensor readings to optimal impedance parameters. The proposed method is evaluated in a simulated peg-in-hole assembly task, a benchmark for contact-rich manipulation. Results demonstrate that the DRL-based variable impedance controller significantly outperforms conventional fixed-gain low- and high-stiffness controllers in terms of success rate, completion time, and peak interaction force. The learned policies exhibit intelligent, phase-dependent behaviors, adapting stiffness in real-time to navigate from free space to contact and insertion. This work establishes the viability of DRL as a powerful, model-free method for automating the synthesis of high-performing adaptive controllers for complex robotic interaction tasks. Academic Ink Review Journal info:eu-repo/semantics/article Text text/html https://airjournal.org/article/deep-reinforcement-learning-for-optimized-variable-impedance-control-in-compliant-robotic-manipulati-3q3ok en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Robotics, Automation, and Control Systems 3087-4831 Vol. 1, No. 1

oai:airjournal.org:article/advances-in-3d-printed-biodegradable-scaffolds-for-bone-tissue-engineering-a-comprehensive-review-an-w7qyg 2026-12-31 ajase

Advances in 3D Printed Biodegradable Scaffolds for Bone Tissue Engineering: A Comprehensive Review and Meta-Analysis Elena Marchetti James Kowalski Yuki Tanaka 3D printing biodegradable scaffolds bone tissue engineering polycaprolactone hydroxyapatite osteogenesis additive manufacturing <p>Bone tissue engineering has emerged as a promising strategy to address critical-sized bone defects, with three-dimensional (3D) printing enabling precise fabrication of biodegradable scaffolds that mimic native bone architecture. This review systematically evaluates recent advances in 3D printed biodegradable scaffolds for bone tissue engineering, focusing on material selection, fabrication techniques, mechanical properties, and biological performance. A meta-analysis of 30 studies published between 2010 and 2026 was conducted, extracting data on scaffold porosity, compressive strength, cell viability, and in vivo bone regeneration. Results indicate that composite scaffolds combining polymers (e.g., polycaprolactone, polylactic acid) with ceramics (e.g., hydroxyapatite, tricalcium phosphate) achieve superior mechanical strength (range: 2–45 MPa) and support osteogenic differentiation. Surface modifications, such as mussel-inspired polydopamine coatings and nano-hydroxyapatite deposition, enhance bioactivity. Patient-specific scaffolds demonstrate improved anatomical fit and regeneration in preclinical models. However, challenges remain in balancing degradation rates with new bone formation, achieving vascularization, and translating to clinical applications. This review highlights the potential of 3D printed biodegradable scaffolds as a transformative approach for bone repair and identifies key research directions for future development.</p> Academic Ink Review Journal 2026-12-31 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/advances-in-3d-printed-biodegradable-scaffolds-for-bone-tissue-engineering-a-comprehensive-review-an-w7qyg en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ American Journal of Applied Sciences and Engineering 2766-7596 Vol. 7, No. 1

oai:airjournal.org:article/resilience-driven-design-of-urban-water-distribution-networks-under-climate-change-scenarios-s2565 2026-12-31 ajase

Resilience-Driven Design of Urban Water Distribution Networks Under Climate Change Scenarios Maria Lopez Lucas Schmidt Aisha Patel resilience water distribution networks climate change urban water systems optimization reliability infrastructure design <p>Climate change poses significant threats to urban water distribution networks (WDNs) through altered precipitation patterns, increased frequency of extreme events, and rising temperatures. This study develops a resilience-driven design framework for urban WDNs that integrates climate change projections with hydraulic reliability and resilience metrics. Using a case study of a representative mid-sized city, we apply downscaled climate scenarios from multiple global climate models (GCMs) for the 2050s and 2080s under RCP 4.5 and RCP 8.5 pathways. A resilience index, adapted from Todini (2000), is incorporated into a multi-objective optimization model to design network layouts that balance cost, hydraulic performance, and resilience. Results show that climate change reduces network reliability by 12–18% by mid-century under RCP 8.5, while the proposed resilience-driven design improves system recovery capacity by up to 25% compared to traditional least-cost designs. Sensitivity analyses highlight the importance of pipe diameter redundancy and strategic placement of isolation valves. The findings provide actionable insights for urban water planners to enhance long-term system robustness under deep uncertainty.</p> Academic Ink Review Journal 2026-12-31 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/resilience-driven-design-of-urban-water-distribution-networks-under-climate-change-scenarios-s2565 en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ American Journal of Applied Sciences and Engineering 2766-7596 Vol. 7, No. 1

oai:airjournal.org:article/explainable-ai-integration-in-predictive-maintenance-for-smart-manufacturing-fwzgp 2026-12-31 ajase

Explainable AI Integration in Predictive Maintenance for Smart Manufacturing Elena Vasquez Rajesh Patel Wei Chen Explainable AI Predictive Maintenance Smart Manufacturing Deep Learning Industry 4.0 Human-AI Collaboration SHAP LIME <p>The integration of Explainable Artificial Intelligence (XAI) into predictive maintenance (PdM) systems is critical for fostering trust, transparency, and actionable insights in smart manufacturing environments. Despite the proliferation of deep learning models achieving high accuracy in failure prediction, their black-box nature limits adoption by human operators and maintenance engineers. This study proposes a comprehensive framework that combines XAI techniques—specifically SHAP, LIME, and attention-based mechanisms—with deep learning architectures (LSTM and CNN) for PdM in industrial machinery. Using a real-world dataset from a semiconductor manufacturing process, we evaluate model performance and interpretability across multiple metrics, including prediction accuracy, F1-score, explanation fidelity, and user trust. Our results demonstrate that the hybrid XAI-PdM model achieves a precision of 0.94 and recall of 0.91, outperforming baseline models. Furthermore, explanation quality, measured by faithfulness and completeness, shows significant improvement over opaque models. A user study with 30 maintenance engineers indicates that XAI-enhanced predictions increase trust and decision-making speed by 35% compared to black-box models. The findings underscore the necessity of embedding interpretability into PdM systems to enable effective human-AI collaboration. This research contributes to the growing body of literature on transparent AI in Industry 4.0 and provides a practical roadmap for deploying XAI in real-world manufacturing settings.</p> Academic Ink Review Journal 2026-12-31 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/explainable-ai-integration-in-predictive-maintenance-for-smart-manufacturing-fwzgp en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ American Journal of Applied Sciences and Engineering 2766-7596 Vol. 7, No. 1

oai:airjournal.org:article/optimization-of-hybrid-renewable-energy-systems-using-deep-reinforcement-learning-rcx2a 2026-12-31 ajase

Optimization of Hybrid Renewable Energy Systems Using Deep Reinforcement Learning Oliver Stenfeldt Mira Kaur Hiroshi Tanaka deep reinforcement learning hybrid renewable energy systems energy management optimization microgrid Proximal Policy Optimization Soft Actor-Critic <p>Hybrid renewable energy systems (HRES) integrate multiple renewable sources and storage to improve reliability and efficiency, but their operation is challenged by stochastic generation and load variability. Deep reinforcement learning (DRL) has emerged as a promising approach for real-time optimization, yet comparative performance across different DRL algorithms and system configurations remains underexplored. This study proposes a unified DRL-based optimization framework for HRES and evaluates three algorithms—Deep Q-Network (DQN), Proximal Policy Optimization (PPO), and Soft Actor-Critic (SAC)—on a simulated microgrid comprising photovoltaic, wind turbine, battery storage, and hydrogen production subsystems. The framework formulates energy management as a Markov decision process with continuous action spaces and multi-objective rewards including cost minimization, renewable utilization, and battery longevity. Experiments conducted over one year of hourly data demonstrate that SAC achieves the highest average reward (0.92) and reduces operational costs by 18.5% compared to heuristic rule-based control, while PPO exhibits superior robustness under high variability. The results also show that DRL controllers significantly improve renewable energy curtailment reduction and battery state-of-health preservation. This work provides a comprehensive benchmark and practical guidelines for deploying DRL in HRES, highlighting the trade-offs between sample efficiency, stability, and optimality.</p> Academic Ink Review Journal 2026-12-31 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/optimization-of-hybrid-renewable-energy-systems-using-deep-reinforcement-learning-rcx2a en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ American Journal of Applied Sciences and Engineering 2766-7596 Vol. 7, No. 1

oai:airjournal.org:article/cybersecurity-breaches-and-shareholder-value-an-event-study-of-publicly-traded-companies-2020-2025-knkya 2026-05-15 jbrs

Cybersecurity Breaches and Shareholder Value: An Event Study of Publicly Traded Companies (2020-2025) Molokwu, Ifeoma Mirian Okafor, Victor Ikechukwu Chimezie Ada Uchenu-Ibezim cybersecurity data breach shareholder value event study stock market reaction corporate finance information security risk This study investigates the financial impact of cybersecurity breach announcements on the shareholder value of publicly traded companies in the United States from 2020 to 2025. Background: As corporations have become increasingly reliant on digital infrastructure, the frequency and cost of cybersecurity breaches have escalated, posing a material risk to firm value. This research examines the market's reaction to such events in a period marked by pandemic-accelerated digitalization and evolving cyber threats. Methods: Using a sample of 412 breach announcements from firms listed on the NYSE and NASDAQ, we employ a standard event study methodology to measure the abnormal stock returns around the announcement date. The market model is used to estimate expected returns, and a cross-sectional regression analysis is conducted to identify the determinants of the market's reaction. Results: The event study reveals a statistically significant negative cumulative average abnormal return (CAAR) of -2.87% over the two-day (0, +1) event window following the breach announcement. The negative market reaction is swift and largely completed within two trading days. Our cross-sectional analysis indicates that the negative returns are more severe for breaches involving the compromise of personally identifiable information (PII), for smaller firms, and for companies in the technology and financial sectors. Conversely, a prompt and transparent disclosure appears to mitigate the negative impact. Conclusion: The findings confirm that cybersecurity breaches result in a substantial and immediate destruction of shareholder value. The magnitude of this loss underscores the materiality of cybersecurity risk and highlights the financial imperative for robust corporate governance and investment in information security. The results provide valuable insights for managers, investors, and policymakers regarding the financial consequences of data security failures in the contemporary economy. Academic Ink Review Journal 2026-05-15 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/cybersecurity-breaches-and-shareholder-value-an-event-study-of-publicly-traded-companies-2020-2025-knkya doi:10.5281/zenodo.20271073 https://doi.org/10.5281/zenodo.20271073 en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Journal of Business Research and Statistics 1694-4356 Vol. 8, No. 1

oai:airjournal.org:article/opening-the-black-box-the-causal-effect-of-explainable-ai-xai-on-consumer-trust-and-purchase-intenti-d9mzk 2026-05-15 jbrs

Opening the Black Box: The Causal Effect of Explainable AI (XAI) on Consumer Trust and Purchase Intentions in E-commerce Prince Enyinnaya Eleje Explainable AI (XAI) Consumer Trust E-commerce Purchase Intent Recommendation Systems Algorithmic Transparency Machine Learning Purpose: As artificial intelligence (AI) becomes integral to e-commerce, the opacity of 'black box' algorithms presents a significant challenge to consumer trust, a critical antecedent to purchase behavior. This study investigates the impact of Explainable AI (XAI) in product recommendation systems on consumer trust and subsequent purchase intent. We aim to quantify the benefits of algorithmic transparency and compare the efficacy of different explanation styles. Methods: We conducted a between-subjects online experiment with 1,248 participants. Users were randomly assigned to one of three conditions in a simulated e-commerce environment: a control group with AI recommendations lacking explanations, a treatment group with feature-based explanations, and a second treatment group with user-based (collaborative filtering) explanations. We collected data on perceived algorithmic transparency, consumer trust, and purchase intent using validated multi-item scales. The data were analyzed using Analysis of Variance (ANOVA) and Structural Equation Modeling (SEM). Results: The findings demonstrate that providing explanations for AI recommendations significantly increases perceived transparency (F(2, 1245) = 188.7, p < .001) and consumer trust (F(2, 1245) = 115.4, p < .001) compared to the control condition. User-based explanations were found to be marginally more effective in fostering trust than feature-based explanations. The SEM analysis confirmed our mediation model, showing that consumer trust is a key mediator in the relationship between the presence of XAI and increased purchase intent (indirect effect β = 0.29, p < .001). Conclusions: Implementing XAI features in e-commerce platforms is a potent strategy for mitigating consumer skepticism and enhancing commercial outcomes. The results provide strong empirical support for the business case of investing in transparent AI, offering actionable insights for managers on designing more trustworthy and effective AI-driven customer experiences. User-centric explanations that leverage social proof appear to be particularly beneficial. Academic Ink Review Journal 2026-05-15 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/opening-the-black-box-the-causal-effect-of-explainable-ai-xai-on-consumer-trust-and-purchase-intenti-d9mzk en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Journal of Business Research and Statistics 1694-4356 Vol. 8, No. 1

oai:airjournal.org:article/ai-driven-optimization-of-nanoparticle-synthesis-parameters-for-tailored-biomedical-applications-iklba 2026-05-10 ijnea

AI-Driven Optimization of Nanoparticle Synthesis Parameters for Tailored Biomedical Applications Amara L. Vaziri Kenji H. Morimoto Liora S. Nadeem nanoparticle synthesis AI-driven optimization Bayesian optimization genetic algorithm biomedical applications surrogate modeling explainable AI Background: Tailoring nanoparticle properties (size, surface charge, polydispersity, yield, and biological performance) to specific biomedical applications remains time-consuming and resource-intensive. Recent studies have demonstrated promise for AI and metaheuristic methods to accelerate experimental design and optimize synthesis conditions. Methods: We assembled a multi-protocol experimental dataset (n = 420 synthesis runs) spanning chemical, green, and enzyme-mediated routes, measuring physicochemical outputs (size, PDI, zeta potential, yield) and application-specific bioendpoints (in vitro cell viability, antibacterial efficacy). Surrogate models (Random Forest, Gaussian Process Regression for Bayesian Optimization, and feedforward ANN) were trained with nested cross-validation. Metaheuristic search (genetic algorithm) and Bayesian optimization were applied to identify Pareto-optimal synthesis recipes for two target profiles: drug-delivery nanoparticles (small size, low PDI, high biocompatibility) and antibacterial nanoparticles (small size, high surface charge magnitude, high antimicrobial activity). Model interpretability utilized SHAP and sensitivity analysis. Results: AI-driven surrogate models achieved high predictive performance (best R2 on hold-out test: Random Forest R2 = 0.86 for particle size; Gaussian Process R2 = 0.83 for zeta potential). Optimization produced synthesis parameter sets that improved targeted metrics by 18–42% relative to baseline DOE-optimized recipes. Feature importance and SHAP analysis identified precursor concentration, pH, capping agent ratio, and reaction temperature as primary levers across endpoints. Tables and figures summarize model performance, regression coefficients/importance rankings, and optimized parameter sets. Conclusions: The integrated AI + metaheuristic framework substantially reduces experimental search space and yields application-specific synthesis protocols with demonstrable gains in physicochemical and biological performance. The approach is generalizable across nanoparticle classes and supports rapid translation to tailored biomedical use cases. Future work should expand datasets, integrate active learning with closed-loop experimentation, and validate optimized recipes in relevant in vivo models. Academic Ink Review Journal 2026-05-10 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/ai-driven-optimization-of-nanoparticle-synthesis-parameters-for-tailored-biomedical-applications-iklba en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Nanotechnology and Engineering Applications 3023-3747 Vol. 6, No. 1

oai:airjournal.org:article/impact-of-nitrate-on-water-quality-contamination-at-the-asaba-river-niger-drainage-system-to-the-atlantic-marine-ecosystem 2026-05-10 ijnea

Impact of Nitrate on Water Quality Contamination at the Asaba River Niger Drainage System to the Atlantic Marine Ecosystem Okolotu, G. I. Nwadiolu, R. Akwenuke, O. M. Eze, P. C. Nitrate Contamination River Drainage River System Marine Ecosystem Nitrate is a product of nitrogen and oxygen reaction. Its presence idents majorly organic contamination especially upon decay. It is a major component in water quality status of waterbodies. And, quality water is essential for healthy use. Nitrate intrusion to waterbodies contribute to its contamination otherwise deterioration of quality which statistically fuels above 90% of infectious disease transmission globally. Upon river drainage, the excess water flows through the river system made of the tributaries and main waters to a receiving destination of a larger system, finding its way to the marine ecosystem which is the largest of all ecosystem. The marine ecosystem being the end point receptacle of rivers is attributed with huge storage capacity, habitating numerous species including the largests, all interacting together and with their environment. Hence, studies with respect to waterbodies like river of major importance is vital, yielding information for possible strategies towards various efficiencies. Thus, the "impact of nitrate on water quality contamination at the Asaba River Niger drainage system to the Atlantic marine ecosystem" was carried out with the intent of ascertaining nitrate levels, water quality level, and impact due response of water quality at various nitrate concentration. Results showed that nitrate levels in the early, mid-day, late, and average hours were totally and averagely 4.11mg/L with 0.34mg/L, 79.92mg/L with 6.66mg/L, 63.49mg/L with 5.29mg/L, and 49.17mg/L with 4.10mg/L, respectively. Hydro quality index were 78, 77, 78, and 78 respectively. The impact were 22%, 24%, 22%, and 23% respectively. Academic Ink Review Journal 2026-05-10 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/impact-of-nitrate-on-water-quality-contamination-at-the-asaba-river-niger-drainage-system-to-the-atlantic-marine-ecosystem doi:10.5281/zenodo.20111584 https://doi.org/10.5281/zenodo.20111584 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijnea/2026/781a945a-00b8-4949-9f34-67107c027b15.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Nanotechnology and Engineering Applications 3023-3747 Vol. 6, No. 2, pp. 1-11

oai:airjournal.org:article/quantum-dot-sensitized-solar-cells-with-enhanced-stability-via-novel-perovskite-encapsulation-techni-azveo 2026-05-10 ijnea

Quantum Dot-Sensitized Solar Cells with Enhanced Stability via Novel Perovskite Encapsulation Techniques Thalman Varkey Elowen Thorne-Castillo Kaito Zephyrin Quantum Dot-Sensitized Solar Cells Perovskite Encapsulation Photovoltaic Stability Nanotechnology Third-Generation Solar Cells Charge Transport Quantum dot-sensitized solar cells (QDSSCs) present a compelling alternative to traditional photovoltaic technologies due to the unique optoelectronic properties of semiconductor nanocrystals, including tunable bandgaps and multiple exciton generation. However, the long-term operational stability and power conversion efficiency (PCE) of QDSSCs remain significant hurdles for commercial integration, particularly concerning the degradation of quantum dots (QDs) under environmental and photo-induced stressors. This study, conducted in early 2026, investigates a novel hybrid architecture utilizing perovskite-based encapsulation to protect cadmium selenide (CdSe) and lead sulfide (PbS) quantum dots. By integrating a thin-film perovskite passivation layer, we aim to mitigate recombination losses and prevent the oxidation of the QD sensitizers. Methodologically, chemical bath deposition was employed to sensitize TiO2 photoanodes, followed by a controlled vacuum-assisted perovskite encapsulation process. Our results demonstrate that the encapsulated QDSSCs retain over 92% of their initial efficiency after 1000 hours of continuous illumination, a marked improvement over the 65% retention observed in non-encapsulated control devices. Furthermore, the short-circuit current density (Jsc) increased by 14% due to improved charge extraction dynamics at the QD/perovskite interface. These findings suggest that the synergy between metal halide perovskites and quantum dots provides a robust pathway for achieving high-performance, durable third-generation solar cells. The study concludes that hybrid encapsulation strategies are essential for the future of flexible and cost-effective solar energy applications. Academic Ink Review Journal 2026-05-10 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/quantum-dot-sensitized-solar-cells-with-enhanced-stability-via-novel-perovskite-encapsulation-techni-azveo en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Nanotechnology and Engineering Applications 3023-3747 Vol. 6, No. 1

oai:airjournal.org:article/supply-chain-resiliency-in-the-face-of-geopolitical-tensions-a-comparative-study-of-global-industrie-1vnzs 2026-05-06 jbrs

Supply Chain Resiliency in the Face of Geopolitical Tensions: A Comparative Study of Global Industries Eleanor Vance Kenji Tanaka Marcus Chen supply chain resiliency geopolitical risk global supply chains friendshoring comparative industry analysis automotive semiconductors pharmaceuticals Background: The intersection of global commerce and geopolitics has become a defining feature of the contemporary business environment. Escalating international tensions, protectionist policies, and the strategic weaponization of trade have elevated supply chain resiliency from an operational concern to a strategic imperative. While extensive research has explored the impact of geopolitical risk, there remains a significant gap in understanding how diverse industries comparatively adapt and build resilience. This study investigates the differential responses and resiliency strategies of the automotive, semiconductor, and pharmaceutical industries to geopolitical pressures. Methods: Adopting a sequential explanatory mixed-methods design for the period 2018–2025, this study first employs panel data regression analysis on a sample of 280 multinational corporations from the Forbes Global 2000 list. We model a composite supply chain resiliency score as a function of country-pair geopolitical risk indices, industry classifications, and firm-specific control variables. This quantitative phase is followed by a qualitative analysis of 24 semi-structured interviews with senior supply chain executives from exemplar firms within each industry, providing deep contextual insights into strategic decision-making. Results: Quantitative analysis reveals that while geopolitical risk universally degrades supply chain performance, the magnitude of this effect is highly industry-dependent. The semiconductor industry exhibits the highest negative sensitivity (β = -0.28, p < .001), followed by the automotive sector (β = -0.12, p < .05). The pharmaceutical industry shows comparably less impact. Qualitative findings explain these differences: semiconductor firms are aggressively pursuing 'friendshoring' and technological decoupling; automotive firms are adopting hybrid regionalization strategies, facing challenges with legacy systems; and pharmaceutical firms leverage a form of regulated, path-dependent resilience but lack agility. Conclusions: The study concludes that there is no one-size-fits-all approach to geopolitical supply chain resilience. Strategic responses are contingent upon an industry’s strategic value, technological intensity, and existing regulatory frameworks. Our findings provide a contingent model of geopolitical resilience, offering managers a framework for benchmarking their strategies and providing policymakers with insights into the asymmetric consequences of geo-economic policies. Academic Ink Review Journal 2026-05-06 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/supply-chain-resiliency-in-the-face-of-geopolitical-tensions-a-comparative-study-of-global-industrie-1vnzs en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Journal of Business Research and Statistics 1694-4356 Vol. 8, No. 1

oai:airjournal.org:article/impact-of-hydro-potential-hydrogen-on-river-system-quality-in-response-to-the-aquatic-ecosystem-hydro-index 2026-05-04 ijseet

Impact of Hydro Potential Hydrogen on River System Quality, in Response to the Aquatic Ecosystem Hydro Index Okolotu, G. I. Nwadiolu, R. Akwenuke, O. M. Okeke, C. G. Hydro Potential Hydrogen Hydro Index Factor River System Headwater Tributaries Quality of aquatic system reflectable on the ecosystem and its hydro environment is of vital consideration for efficient delivery of intended goals of waterbodies for humanity. In response to the aquatic ecosystem hydro index factor, impact of hydro potential hydrogen on river system quality was considerably studied at the study area (Niger river in Asaba, Nigeria). Upon field measurement of the hydro potential hydrogen levels, the general quality assessment prior hydro index factor in the aquatic ecosystem, were deployed in obtaining the hydro potential hydrogen impact using the percentage negative quality effect prior index values at the river system. Conclusively prior obtained results from early, mid - day, late, and average hours, the hydro potential hydrogen levels were high with 7.2, 7.9, 7.6, and 7.5, had very high system quality with hydro index of 88, 88, 88, and 88, as well as recorded low impacts of 12, 12, 12, and 12, respectively. Moreso, it was found that temporary variation in range trend of hydro potential hydrogen occurrence in the river system may be temporarily influence by external variables. Academic Ink Review Journal 2026-05-04 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/impact-of-hydro-potential-hydrogen-on-river-system-quality-in-response-to-the-aquatic-ecosystem-hydro-index doi:10.5281/zenodo.20101188 https://doi.org/10.5281/zenodo.20101188 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijseet/2026/f4d1da68-0583-4999-9ca1-930475b85e8e.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Sustainable Engineering and Environmental Technologies 3023-3739 Vol. 7, No. 1, pp. 1-9

oai:airjournal.org:article/turbidity-impact-on-water-quality-index-of-the-aquatic-ecosystem-at-the-river-niger-basin-in-asaba-nigeria 2026-05-01 ijees

Turbidity Impact on Water Quality Index of the Aquatic Ecosystem at the River Niger Basin in Asaba, Nigeria Okolotu, G. I. Nwadiolu, R. Akwenuke, O. M. Eje, B. E. Turbidity Water Quality Index River Basin Types of Basins Aquatic Ecosystem Turbidity is the rate of physical disturbance of water, optically attributed to colour cloudiness due to particulates contamination like tiny suspendable materials. Its occurance expectably tends to influence water quality index of river basins. This poses treat to the water usages extending to even agriculture otherwise a major source of food for man. The portable water turbidimeter was used in obtaining the turbidity level of the river water, used in classifying the turbidity status, and evaluating the impact in response to the water quality index otherwise an indicator of the general water quality. The conclusive results showed that on average, turbidity and water quality index for various hours were 3NTU and 77% in all, 4NTU and 77% at late hours, 5NTU and 76% at mid-day, 1NTU and 78% at early hours. That on minimal turbidity and water quality index was 2NTU and 78% on average, as well as in late hours, 3NTU and 78% at mid-day hours, and 1NTU and 78% at early hours. And, the maximum turbidity and water quality index were 6NTU with 72% on average, 7NTU with 72% at late hours, 11NTU with 66% at mid-day hours, and 2NTU with 78% at early hours. It was conclusively found that turbidity impacts on water quality index were in inverse order of the higher turbidity value attributive to the lower water quality index value, as well as the lower turbidity value associative to higher water quality index value. And, that the minimal turbidity in the river system were approximately 1NTU with 78% WQI, while the maximum was 11NTU with 66% WQI. Academic Ink Review Journal 2026-05-01 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/turbidity-impact-on-water-quality-index-of-the-aquatic-ecosystem-at-the-river-niger-basin-in-asaba-nigeria doi:10.5281/zenodo.19954468 https://doi.org/10.5281/zenodo.19954468 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijees/9a7077fb-5bb3-47dd-b1b6-29cde7052524.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Engineering and Environmental Sciences 1694-4372 Vol. 9, No. 2, pp. 11-19

oai:airjournal.org:article/neurobehavioral-determinants-of-earnings-manipulation-under-algorithmic-corporate-governance-systems-tp5hf 2026-04-30 ijafis

Neurobehavioral Determinants of Earnings Manipulation Under Algorithmic Corporate Governance Systems Okafor, Victor Ikechukwu Molokwu, Ifeoma Mirian Ogbonnaya, Agatha Nkiru algorithmic governance earnings manipulation neurobehavioral real activities manipulation discretionary accruals managerial behavior stress physiology Background: Increasing adoption of algorithmic corporate governance systems (ACGS) has transformed monitoring, reporting, and managerial decision environments. Existing corporate governance literature examines institutional and board determinants of earnings management but has paid limited attention to how algorithmic governance interacts with managers' neurobehavioral states to shape manipulation choices. Methods: We report a mixed-method field experiment and archival study of 420 mid- to senior-level financial managers from 210 publicly listed firms across three jurisdictions. Firms were classified by ACGS adoption intensity. Behavioral data were collected through incentivized earnings-reporting tasks, validated psychometric instruments (cognitive reflection, moral disengagement, risk preference), and physiological markers of stress (resting heart rate variability). Archival manipulation measures combined discretionary accruals and real activities manipulation proxies. Multilevel regressions, interaction tests, and mediation analyses were employed. Results: Higher ACGS intensity is associated with lower accrual-based manipulation but greater incidence of real activities manipulation, conditional on neurobehavioral variables. Specifically, low cognitive reflection and high moral disengagement weaken the suppressing effect of ACGS on accrual manipulation and amplify the shift toward real activities manipulation. Physiological stress moderates these relationships: managers with lower HRV (higher stress) are more likely to substitute real activities manipulation when operating under algorithmic oversight. Robustness checks, including instrumenting ACGS adoption with industry-level uptake and alternative manipulation metrics, confirm results. Conclusions: Algorithmic governance reconfigures the opportunistic landscape rather than uniformly constraining earnings manipulation. Neurobehavioral states of managers critically determine the direction and magnitude of manipulation under ACGS. Governance prescriptions should combine algorithmic transparency, behavioral screening, and redesign of performance metrics to mitigate substitution effects. Academic Ink Review Journal 2026-04-30 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/neurobehavioral-determinants-of-earnings-manipulation-under-algorithmic-corporate-governance-systems-tp5hf doi:10.5281/zenodo.20129301 https://doi.org/10.5281/zenodo.20129301 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijafis/2026/ed882ae2-d651-4a63-a068-38a414b160b4.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting, Finance, and Investment Strategies 3023-3704 Vol. 7, No. 2, pp. 1-16

oai:airjournal.org:article/the-legacy-of-ghost-worker-syndicates-in-nigeria-s-public-service-historical-roots-and-reform-responses-in-enugu-state 2026-04-22 cjm

The Legacy of Ghost Worker Syndicates in Nigeria's Public Service: Historical Roots and Reform Responses in Enugu State Obiamaka Linda P. Egbo Ghost Workers Payroll Fraud Nigeria Public Sector Reform Enugu State Institutional Theory Principal-Agent Reform Responses Patronage Politics Biometric Verification Ghost worker syndicates represent one of the most deeply entrenched and fiscally corrosive phenomena in Nigeria's public administration. Unlike isolated payroll fraud, these syndicates constitute organized, institutionalized networks that exploit structural weaknesses in state bureaucracies to extract public resources through fictitious employee listings. This paper examines the historical roots, institutional persistence, and reform responses associated with ghost worker syndicates in Nigeria's public service, with a focused case study on Enugu State under Governor Peter Mbah's administration. Drawing on institutional theory, principal-agent frameworks, and political economy perspectives, the paper argues that ghost worker systems are not aberrations but products of path-dependent administrative cultures shaped by colonial bureaucratic legacies, military-era governance distortions, and patronage-driven political economies. The paper analyzes how these systems became normalized within public institutions and why successive reform attempts, including the Integrated Payroll and Personnel Information System (IPPIS), biometric audits, and staff verification exercises, achieved only partial success at the federal and state levels. The Enugu State case illustrates how reform success depends not merely on technical innovation but on political will, institutional disruption, and credible enforcement. The paper concludes by reflecting on implications for state capacity, fiscal sustainability, and the broader challenge of governance reform in sub-Saharan Africa. Academic Ink Review Journal 2026-04-22 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/the-legacy-of-ghost-worker-syndicates-in-nigeria-s-public-service-historical-roots-and-reform-responses-in-enugu-state doi:10.5281/zenodo.19698713 https://doi.org/10.5281/zenodo.19698713 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/cjm/2026/8d52a7c1-2832-4174-bb2e-f731e1e27b38.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Management 2766-1431 Vol. 8, No. 2, pp. 1-14

oai:airjournal.org:article/effect-of-design-deficiencies-on-building-maintenance-of-residential-buildings-a-post-occupational-evaluation-of-residential-buildings-in-enugu-urban-enugu-state-nigeria 2026-04-20 ijees

Effect of Design Deficiencies on Building Maintenance of Residential Buildings: A Post Occupational Evaluation of Residential Buildings in Enugu Urban, Enugu State, Nigeria Ozoemena, Chibueze Romanus Design Deficiencies Building Maintenance Residential Buildings Post Occupational Evaluation Enugu Urban Provision of housing and its quality are two issues, which remained the subject of research and interest to researchers’ and designers’. Whenever a designer completes a project, they are not fully aware of the consequences of their design. Only through post occupational survey, the designer usually realizes the shortfall they have made during the design process. Unfortunately, such unforeseen conditions are the part of daily life for the end user of residential buildings in developing cities. The main purpose of this research is to understand and identify the causes of design tribulations and their effects on residential buildings at post occupational stage. This research circumscribes the issues and problems faced by the users of private housing at post occupational stage, which results in because of poor design. These problems affect the users through unplanned maintenance to major repairs leading to danger of collapse. In order to evaluate these effects on buildings, case studies were conducted in housing of metropolitan areas of Enugu State. The finding reveals that the housing is experiencing common building defects for housing such as dampness, facade deterioration and sanitation problem. Academic Ink Review Journal 2026-04-20 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effect-of-design-deficiencies-on-building-maintenance-of-residential-buildings-a-post-occupational-evaluation-of-residential-buildings-in-enugu-urban-enugu-state-nigeria doi:10.5281/zenodo.19664967 https://doi.org/10.5281/zenodo.19664967 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijees/2026/f7b23a90-ba4d-4939-ab7c-ebb2b746b941.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Engineering and Environmental Sciences 1694-4372 Vol. 9, No. 2, pp. 1-10

oai:airjournal.org:article/capital-market-development-and-financial-institution-recapitalization-in-nigeria-a-policy-analysis 2026-04-19 ijafa

Capital Market Development and Financial Institution Recapitalization in Nigeria: A Policy Analysis Ojeh, Augustine Amaechi Marcellus Chukwu Eze, Joseph Chukwudi Nkwo, Festus Ndubuisi Capital Market Development Financial Institution Recapitalization Financial Stability Economic Growth This study analyzed the relationship between capital market development and financial institution recapitalization in Nigeria, with a focus on assessing the effectiveness of recapitalization policies in enhancing financial stability and promoting long-term economic development. A survey research design was adopted, targeting financial managers and senior executives of commercial banks listed on the Nigerian Stock Exchange. Using the Taro Yamane formula, a sample size of 133 respondents was selected through stratified random sampling. Data were collected via structured questionnaires and follow-up interviews, and analyzed using descriptive statistics and frequency tables. The findings revealed that a majority of respondents (37.6%) considered capital market development to be very significant in supporting financial institution recapitalization, with equity and debt financing identified as the most effective mechanisms. Recapitalization policies were found to positively influence investor confidence, market performance, and liquidity, with most respondents reporting that these policies effectively strengthened financial stability. Furthermore, respondents indicated that recapitalization policies contributed to long-term economic development to a great or very great extent. In conclusion, the study demonstrated that capital market development and effective recapitalization policies play a critical role in sustaining the stability of financial institutions and promoting economic growth in Nigeria. The study recommends strengthening market mechanisms, ensuring proper policy implementation, and aligning recapitalization efforts with national economic development objectives. Academic Ink Review Journal 2026-04-19 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/capital-market-development-and-financial-institution-recapitalization-in-nigeria-a-policy-analysis doi:10.5281/zenodo.19666181 https://doi.org/10.5281/zenodo.19666181 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijafa/2026/4c373342-cf09-44c7-82f0-2b3a2aade7bf.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Advanced Finance and Accounting 2765-8457 Vol. 7, No. 2, pp. 1-18

oai:airjournal.org:article/dividend-policy-and-shareholder-wealth-creation-in-nigerian-pharmaceutical-firms-regulatory-implications 2026-04-17 gjaf

Dividend Policy and Shareholder Wealth Creation in Nigerian Pharmaceutical Firms: Regulatory Implications Ojeh, Augustine Eneh, Sylvia Nnenna Okonkwo, Bonaventure S. Festus Ndubuisi Nkwo Dividend Policy Shareholder Wealth Firm Performance Regulatory Compliance Nigerian Pharmaceutical Firms This study investigated the effect of dividend policy on shareholder wealth creation in Nigerian pharmaceutical firms, with emphasis on regulatory implications. Using a survey research design, data were collected from 40 financial managers of pharmaceutical firms listed on the Nigerian Stock Exchange through structured questionnaires and follow-up interviews. Descriptive statistics and frequency tables were used to analyze the data. The findings revealed that 75% of respondents (45% agree, 30% strongly agree) indicated that dividend policy significantly influences shareholder wealth creation. Regarding shareholder satisfaction and loyalty, 77.5% of respondents (50% agree, 27.5% strongly agree) reported that timely and consistent dividend payments enhance investor loyalty. On dividend payout patterns, 80% (47.5% agree, 32.5% strongly agree) noted that stable dividend payouts improve firm performance, while 72.5% (45% agree, 27.5% strongly agree) observed that irregular payouts negatively affect performance. Additionally, 77.5% (52.5% agree, 25% strongly agree) stated that regulatory guidelines influence corporate decision-making, and 82.5% (55% agree, 27.5% strongly agree) agreed that compliance with regulations enhances investor confidence. The study concludes that consistent dividend policies, stable payouts, and regulatory compliance are crucial for shareholder wealth creation, firm performance, and investor trust. Academic Ink Review Journal 2026-04-17 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/dividend-policy-and-shareholder-wealth-creation-in-nigerian-pharmaceutical-firms-regulatory-implications doi:10.5281/zenodo.19644654 https://doi.org/10.5281/zenodo.19644654 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/gjaf/2026/6918f620-d463-4a60-90c1-30325529aa64.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Global Journal of Auditing and Finance 1694-4445 Vol. 8, No. 1, pp. 1-16

oai:airjournal.org:article/water-temperature-impact-assessment-on-aquatic-ecosystem-water-quality-in-response-to-oxygen-availability-a-river-measurement-approach 2026-04-12 ijseet

Water Temperature Impact Assessment on Aquatic Ecosystem Water Quality in Response to Oxygen Availability - A River Measurement Approach Okolotu, G. I. Nwadiolu, R. Akwenuke, O. M. Oluka, S. I. Water Temperature Water Quality Index Aquatic Ecosystem Dissolve Oxygen Otu Ogwu Water is a liquid substance compromising of hydrogen and oxygen. Dissolved oxygen in water is highly influenced by temperature, which can increase or decrease the oxygen content of water through various reaction processes that alter its quality properties (H2O), especially with regard to the oxygen in water, which is of paramount concern in this study. Using scientific water measurement and analysis, appropriative to temperature and dissolve oxygen, the water quality was classified with index values, used in studying water quality response manifested from dissolve oxygen due to temperature features, in the aquatic ecosystem. Obtained results showed that during the morning hours, water temperature was 22°C, and, dissolve oxygen was 8.64 mg/L. In the afternoon hours, they were 27°C and 7.90 mg/L, while in the evening hours were 26°C, and 8.02 mg/L respectively. In all, temperature and dissolve oxygen were 25°C and 8.19 mg/L. Quality index were 90 (excellent) in the three periods of the measurement. From all results, the maximum dissolve oxygen was 8.84 mg/L associated to the lowest temperature of 21°C. The minimum dissolve oxygen was 7.16 mg/L, attributed to the highest temperature of 32°C. It was found that temperature below 26°C excellently improve dissolve oxygen which at above 6.9 mg/L (excellently available) improved water quality. It was concluded that, water temperature upon low alters dissolve oxygen in opposite order, and conversely upon high. Academic Ink Review Journal 2026-04-12 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/water-temperature-impact-assessment-on-aquatic-ecosystem-water-quality-in-response-to-oxygen-availability-a-river-measurement-approach doi:10.5281/zenodo.19480826 https://doi.org/10.5281/zenodo.19480826 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/production/ijseet/3838c8fa-48fe-4fc1-9934-ca1b0f5530a9/article.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Sustainable Engineering and Environmental Technologies 3023-3739

oai:airjournal.org:article/the-impact-of-generative-ai-tools-on-financial-reporting-processes-in-modern-accounting-systems 2026-04-12 ijafis deleted

oai:airjournal.org:article/assessment-of-land-use-changes-induced-by-oil-industries-in-oil-based-communities-in-akwa-ibom-state 2026-04-08 ijseet

Assessment of Land Use Changes Induced by Oil industries in Oil-based Communities in Akwa Ibom State Chijioke, Edmund Ogochukwu Land Use Environment Degradation Exploration Production The research aimed at assessing the land use changes brought by oil activities in Ibeno LGA, Mbo LGA and Esit Eket LGA, Akwa Ibom State with the objectives of examining the major oil related hazards that bring about major land cover/land use changes in their areas of operation, assessing the severity of environmental degradation from oil sector and the effects of the rates of ecosystem protection in the study area, determining control measures necessary for effective management of land use changes and determining the environmental safeguard tools and measures necessary to promote land use sustainability in the study area. Purposive sampling was adopted in selecting the population of 407 respondents which included 122 personnel in oil and gas industries and 285 residents/oil host community members from the study areas. Primary and secondary data were used for the study. 2-Factor Analysis of Variance and Chi square statistical tools was adopted in testing the hypothesis formulated. On the basis of the calculation, FOtrt1 = 6.64 > FOtrt1 (0.05; 3, 6) = 4.76. The null hypothesis (H01) was rejected and the alternative hypothesis (H11) accepted since the calculated value FOtrt1(calculated value) (6.64) is greater than the table value FOtrt1(critical value) (4.76) at 95% confidence level. It was concluded that the perception of the severity of environmental degradation (FOtrt1) by the communities is significantly related to the rate of ecosystem protection activities in the study areas. The major findings were that there is obvious reduction in the perception of the severity of the effects of environmental degradation by the community members as the rate of ecosystem protection increases. It is recommended that there is the need for the review of the land laws in the Niger Delta so that land use management will be the collective responsibility of the stakeholders. Academic Ink Review Journal 2026-04-08 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/assessment-of-land-use-changes-induced-by-oil-industries-in-oil-based-communities-in-akwa-ibom-state doi:10.5281/zenodo.19433940 https://doi.org/10.5281/zenodo.19433940 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/production/ijseet/b31428f4-7592-40d4-8cc4-df3bd77cc64c/article.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Sustainable Engineering and Environmental Technologies 3023-3739 Vol. 7, No. 1

oai:airjournal.org:article/oxygen-impact-assessment-in-liquid-pollution-and-purification-of-aquatic-biomes-using-hydro-bio-interplay-functions 2026-04-08 ijnea

Oxygen Impact Assessment in Liquid Pollution and Purification of Aquatic Biomes using Hydro Bio Interplay Functions Okolotu, G. I. Nwadiolu, R. Akwenuke, O. M. Okeke, C. G. Liquid Pollution Liquid Purification Oxygen Interplay Dissolve Oxygen Biochemical Oxygen Aquatic Biome Oxygen plays two vital hydro bio functions in liquid pollution, prior biochemically through biochemical oxygen demand, BOD, and biologically through dissolve oxygen, DO, both serving as measures of quantification for levels of pollution and purification of water respectively. Thus, appropriate hydro oxygen quantifications were deployed in acquisition of the impact contributed in liquid pollution and purification of the aquatic biome. Resultantly, it was conceived that, the pollution level was low with biochemical oxygen demand of 0.28 mg/L. The purification was high with dissolve oxygen of 8.19 mg/L. And, the river system had natural or self-purification adequate to combat liquid pollution in the aquatic biome, inditing the bio impacts played by oxygen in various forms. Academic Ink Review Journal 2026-04-08 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/oxygen-impact-assessment-in-liquid-pollution-and-purification-of-aquatic-biomes-using-hydro-bio-interplay-functions doi:10.5281/zenodo.19474647 https://doi.org/10.5281/zenodo.19474647 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/production/ijnea/76a2c9a3-7cbf-4d2a-bc22-d626975c5e9c/article.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Nanotechnology and Engineering Applications 3023-3747 Vol. 6, No. 1

oai:airjournal.org:article/tax-policy-and-economic-growth-in-nigeria-analysis-of-efficacy-challenges-and-pathways-for-reform 2026-03-31 ijafrm

Tax Policy and Economic Growth in Nigeria: Analysis of Efficacy, Challenges and Pathways for Reform Ogo, Chris C. Nwabueze, Calista I. Okorie, Anthony, N. Tax Policy Economic Growth Tax Administration Nigeria Tax Reform Development Finance This study examines the relationship between tax policy and economic growth in Nigeria, with emphasis on its efficacy, structural constraints, and reform pathways. The persistent volatility of oil revenue and the low tax to GDP ratio in Nigeria have renewed policy interest in taxation as a sustainable source of development finance. Using annual time series data covering the period 1990 to 2024, the study investigates both the long run and short run dynamics between tax policy variables and economic growth. The analysis employs Augmented Dickey Fuller and Phillips Perron unit root tests, Johansen cointegration technique, and the Autoregressive Distributed Lag model with an Error Correction Mechanism. The findings reveal that tax revenue has a positive and statistically significant effect on economic growth in the long run, indicating that improved domestic revenue mobilisation can enhance fiscal capacity and support productive economic activities. Government expenditure also exerts a positive long run effect, while inflation shows a negative relationship with growth. Tax compliance emerges as an important driver of fiscal effectiveness, reflecting the central role of administrative efficiency and taxpayer behaviour in the tax growth nexus. In the short run, however, the effect of tax revenue on growth is positive but weak, suggesting delayed policy transmission, institutional rigidities, and inefficiencies in expenditure management. The error correction term is negative and significant, confirming the existence of a stable long run equilibrium relationship. The study concludes that tax policy can serve as a viable instrument for sustainable economic growth in Nigeria, but its effectiveness remains constrained by narrow tax bases, widespread informality, multiplicity of taxes, weak compliance, and governance challenges. We recommend tax base broadening, digital transformation, institutional harmonisation, and governance reforms. Academic Ink Review Journal 2026-03-31 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/tax-policy-and-economic-growth-in-nigeria-analysis-of-efficacy-challenges-and-pathways-for-reform doi:10.5281/zenodo.19355079 https://doi.org/10.5281/zenodo.19355079 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijafrm/e8b455a4-d789-425e-8e15-7667c20021e6.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting and Financial Risk Management 3023-3690 Vol. 7, No. 2, pp. 14-33

oai:airjournal.org:article/evaluating-succession-planning-strategies-and-their-influence-on-the-continuity-of-family-businesses-in-agbor-delta-state 2026-03-26 cjm

EVALUATING SUCCESSION PLANNING STRATEGIES AND THEIR INFLUENCE ON THE CONTINUITY OF FAMILY BUSINESSES IN AGBOR, DELTA STATE Dr. Oghenochuko , Richard Ohwona {"name": "Dr. Nwajei , Felix Liberty", "email": "edechuka@gmail.com", "orcid": "", "affiliation": "Department of Business Administration, Faculty of Management Sciences, Southern Delta University, Orerokpe Campus, Delta State, Nigeria."} Succession Planning Leadership Development Mentorship Knowledge Transfer Family Business Continuity. This study evaluated the influence of succession planning strategies on the continuity of family businesses in Agbor, Delta State, Nigeria. The research specifically examined the effects of leadership development and mentorship, as well as knowledge transfer and communication, on business longevity and leadership stability. A descriptive survey design was adopted, and data were collected from 50 registered family-owned firms using structured questionnaires. Statistical analyses, including descriptive statistics and regression analysis via SPSS version 26, were employed. The results revealed that leadership development and mentorship significantly influence the continuity of family businesses, accounting for 52.7% of the variance in business stability. Similarly, knowledge transfer and communication had a significant positive effect, explaining 49.1% of the variation in business continuity. The study concludes that structured succession planning is vital for leadership stability and long-term sustainability of family-owned enterprises in Delta State. It was recommended among other things that family businesses should establish formal succession policies incorporating leadership training and mentorship frameworks. This will ensure that successors acquire the skills and experience required for effective leadership transition, promoting long-term business stability and growth. Academic Ink Review Journal 2026-03-26 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/evaluating-succession-planning-strategies-and-their-influence-on-the-continuity-of-family-businesses-in-agbor-delta-state en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Management 2766-1431

oai:airjournal.org:article/ethical-accounting-in-autonomous-corporate-structures 2026-03-18 ijsmbp

Ethical Accounting in Autonomous Corporate Structures Chukwuani, Victoria Nnenna Ethical Accounting Autonomous Corporations Algorithmic Governance Blockchain Accounting Corporate Accountability Financial Transparency The rapid expansion of algorithmic decision systems, blockchain infrastructures, and autonomous operational technologies has begun to transform the structural organization of corporations. Increasingly, firms rely on automated governance mechanisms, decentralized ledgers, and smart contract frameworks that allow economic transactions and corporate decisions to occur with minimal direct human intervention. This transformation raises serious ethical and professional questions for accounting, a discipline historically grounded in human judgment, fiduciary responsibility, and professional oversight. Ethical accounting within autonomous corporate structures therefore emerges as a critical field of inquiry. The study examines how accounting ethics must evolve when financial reporting, asset transfers, contractual obligations, and performance measurement are executed through autonomous computational systems rather than traditional managerial decision chains. Particular attention is given to the implications for accountability, transparency, auditability, and stakeholder trust when algorithmic processes replace or supplement human managerial authority. Drawing upon ethical theories, accounting governance principles, and recent technological developments such as blockchain based corporate systems and algorithmic management, the study explores how ethical safeguards may be preserved in environments where corporate operations become partially or fully self executing. The analysis also considers the responsibilities of accountants, auditors, regulators, and system designers in ensuring that autonomous corporate structures remain aligned with principles of fairness, transparency, and societal responsibility. Ultimately, the discussion highlights the need for expanded ethical frameworks capable of addressing emerging technological realities within modern corporate governance systems. Academic Ink Review Journal 2026-03-18 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/ethical-accounting-in-autonomous-corporate-structures doi:10.5281/zenodo.19098221 https://doi.org/10.5281/zenodo.19098221 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijsmbp/7a092cd9-a11b-4eb2-aeaf-4fb6648f2484.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Strategic Management and Business Policy 3023-3623 Vol. 8, No. 1, pp. 1-18

oai:airjournal.org:article/accounting-for-corporate-influence-in-online-information-ecosystems 2026-03-18 cjm

Accounting for Corporate Influence in Online Information Ecosystems Chukwuani, Victoria Nnenna Corporate Influence Online Information Ecosystems Algorithmic Governance Information Integrity Digital Economy Accounting Platform Governance Digital communication infrastructures have dramatically reshaped how information is produced, distributed, and consumed within contemporary societies. Online platforms now operate as the primary gateways through which individuals encounter news, knowledge, and public discourse. These infrastructures are largely owned and managed by corporations whose technological systems organize the visibility, prioritization, and circulation of information across global networks. As a result, corporate actors increasingly influence the structure and functioning of online information ecosystems. Despite the magnitude of this influence, traditional accounting frameworks remain primarily focused on financial transactions and organizational economic performance, leaving the informational consequences of corporate digital infrastructures largely invisible within corporate reporting systems. This article examines the concept of accounting for corporate influence within online information ecosystems by exploring how digital platforms shape information flows, how algorithmic infrastructures affect knowledge environments, and why conventional accounting approaches struggle to capture these developments. The study also considers the need for expanded accountability mechanisms capable of addressing informational externalities generated by digital platform economies. By situating accounting within the broader context of digital governance and information system transformation, the article contributes to emerging debates regarding corporate transparency and responsibility in the digital age. Academic Ink Review Journal 2026-03-18 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/accounting-for-corporate-influence-in-online-information-ecosystems doi:10.5281/zenodo.19089264 https://doi.org/10.5281/zenodo.19089264 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/cjm/301c639e-ee46-4d95-a22f-24e318d9518e.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Management 2766-1431 Vol. 8, No. 1, pp. 25-38

oai:airjournal.org:article/conventional-methods-of-geothermal-exploration 2026-03-09 ijgem

Conventional Methods of Geothermal Exploration Ezetoha, N. O. Onyekuru, S. O. Njoku, I. O. Geothermal Energy Geothermal Exploration Resource Overestimation Conventional Methods Geothermal energy, as a reliable and sustainable source of renewable energy, makes use of the Earth’s natural heat that is largely continuous under the surface, as opposed to solar or wind energy, which are intermittent and reliant on the weather. In recent times, this source of energy has served as the mainstay of some nations’ energy industry. However, the biggest risk in developing geothermal energy is resource overestimation, especially in the exploration phase when a deep well has not constructed yet. The problem of overestimation of geothermal energy can be solved by using conventional methods that provide accurate data about the resource. Therefore, geothermal exploration must be undertaken using a reliable method. This paper presents a study on the conventional methods of geothermal exploration. The study aimed to identify and analyze the conventional methods used for exploring geothermal energy. Secondary data were used for the study and were collected from textbooks, journals, reviews, bulletins, and reports on geothermal exploration. The findings of the study revealed that the conventional methods of geothermal exploration include geothermal exploration surveys (geological survey, geochemical survey, and geophysical survey), deep exploration drilling, and estimation methods. The study also revealed that the choice of a conventional method of geothermal exploration is based on the type of resource and application, and available funds. It was urged that the stakeholders of geothermal energy projects should understand the conventional methods in order to choose the best method for their geothermal exploration and avoid overestimation of resources. Academic Ink Review Journal 2026-03-09 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/conventional-methods-of-geothermal-exploration doi:10.5281/zenodo.18922383 https://doi.org/10.5281/zenodo.18922383 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijgem/2026/49e84b99-fc29-4b30-b33a-8d4f6f4ac094.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Geology Exploration and Mining 3023-3151 Vol. 6, No. 1, pp. 13-26

oai:airjournal.org:article/attention-span-awareness-self-reported-attention-duration-and-perceived-determinants-among-clinical-medical-students-at-chukwuemeka-odumegwu-ojukwu-university-nigeria-a-cross-sectional-study 2026-03-09 mphrj

Attention Span Awareness, Self-reported Attention Duration, and Perceived Determinants among Clinical Medical Students at Chukwuemeka Odumegwu Ojukwu University, Nigeria: A Cross-Sectional Study Akabuike, J. C. Eyisi, I. G. Njelita, I. A. Eyisi, C. C. Nwachukwu, C. C. Attention Span Medical Students Social Media Sleep Deprivation Background: Sustained attention is essential for learning in medical school. Digital distractions, sleep disruption, and stress may compromise students’ ability to maintain focus. Objectives: To assess (i) knowledge of attention span, (ii) self-reported average attention span, and (iii) perceived factors associated with reduced attention span among clinical medical students. Methods: A cross-sectional descriptive study was conducted among clinical medical students (400–600 level) of Chukwuemeka Odumegwu Ojukwu University. A structured self-administered online questionnaire collected socio-demographic data, awareness/understanding of attention span, self-reported attention span (categorized), perceived factors affecting attention (multiple responses), and attention-maintenance strategies (Likert items). Data were analyzed using descriptive statistics and chi-square/Fisher’s exact tests where appropriate. Results: A total of 145 students participated (mean age 20.67 ± 2.97 years; 51.0% female). Overall, 84.1% reported having heard of “attention span.” Only 17.2% were classified as having “good knowledge” based on the study’s scoring approach. Self-reported attention span was >30 minutes in 35.2%, 20–30 minutes in 28.3%, 10–20 minutes in 11.7%, and <10 minutes in 4.8%; 20.0% had no idea. Frequently reported perceived factors affecting attention were social media (81.4%), anxiety/stress (80.7%), hunger (79.3%), sleep deprivation (77.9%), boring lectures (74.5%), and mental health issues (68.3%). Most participants (94.5%) demonstrated “good” attention-maintenance strategies/awareness of focus shift. Knowledge classification was significantly associated with age, level of study, and residence (p<0.05). Conclusion: Most clinical medical students reported awareness of attention span and endorsed multiple perceived barriers, particularly social media use, stress, sleep deprivation, and hunger. Interventions supporting sleep hygiene, stress management, nutrition, and digital self-regulation may be beneficial. Academic Ink Review Journal 2026-03-09 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/attention-span-awareness-self-reported-attention-duration-and-perceived-determinants-among-clinical-medical-students-at-chukwuemeka-odumegwu-ojukwu-university-nigeria-a-cross-sectional-study doi:10.5281/zenodo.18841448 https://doi.org/10.5281/zenodo.18841448 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/mphrj/544cfb26-9388-435e-ae04-507b5b1ea34d.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Medicine and Public Health Research Journal 1694-4593 Vol. 7, No. 1, pp. 1-5

oai:airjournal.org:article/artificial-intelligence-and-predictive-analytics-in-underwriting-implications-for-insurance-risk-assessment-in-nigeria 2026-03-07 ijafrm

Artificial Intelligence and Predictive Analytics in Underwriting: Implications for Insurance Risk Assessment in Nigeria Okeke, Daniel Chukwudi Agbaji, B. C. Iloegbunam, D. N. Artificial Intelligence Predictive Analysis Underwriting Insurance Risk Assessment Fraud Detection Policy Personalization Customer Experience This study examined the common link between artificial intelligence and predictive analytics in underwriting and its implications for insurance risk assessment in Nigeria. The specific objectives were to: analyze the relationship between the adoption of artificial intelligence and fraud detection in underwriting and its implications in increasing efficiency and productivity in risk assessment; examine the relationship between the adoption of artificial intelligence and policy personalization in underwriting and its predictive implications in improving customer experience in risk assessment. A survey research design was adopted. The primary source of data was utilized for the study using a structured questionnaire as a data collection instrument. The T-test technique was adopted for testing the hypotheses. Findings revealed that; there was significant relationship between adoption of Artificial Intelligence (AI) and fraud detection in underwriting and it has substantial implication on efficiency and productivity in risk assessment (F = 1329.192, Pv Academic Ink Review Journal 2026-03-07 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/artificial-intelligence-and-predictive-analytics-in-underwriting-implications-for-insurance-risk-assessment-in-nigeria doi:10.70878/ijafrm.2026.e1480324 https://doi.org/10.70878/ijafrm.2026.e1480324 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafrm/66a678ac-3eed-4e47-9330-bd995c9eeb1d.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting and Financial Risk Management 3023-3690 Vol. 7, No. 2, pp. 1-13

oai:airjournal.org:article/sustainable-tax-refund-and-financial-performance-of-small-and-medium-scale-enterprises-smes-in-nigeria 2026-03-07 ijfea

Sustainable Tax Refund and Financial Performance of Small and Medium Scale Enterprises (SMEs) in Nigeria Ogbonna, Helen Nneka Echezonabugu, Emmanuela Chioma Nwabuisi, Anthony Okorie Sustainable Tax Refund Tax Refund Amount Tax Refund Ratio Deferred Tax Refund Profit for the Year SME Financial Performance Cite as: Ogbonna H. N. Echezonabugu A. O. This study examined sustainable tax refund and financial performance of Small and Medium Scale Enterprises (SMEs) in Nigeria over a ten-year period (2016–2025). Specifically, the study examined how tax refund amount (TRA), tax refund ratio (TRR), and deferred tax refund (DTR) affect profit for the year (FP). An ex post facto research design was adopted, and secondary data were sourced from the audited annual reports and tax disclosures of selected SMEs, including Innoson Technical and Industrial Company Limited, Cutix Plc, and A.G. Leventis Nigeria Plc. Descriptive statistics and Panel Least Squares regression analysis were employed to analyze the data. The findings revealed that tax refund amount has a positive and statistically significant effect on profit for the year (β = 9.189; t = 32.361; p = 0.000), indicating that higher tax refunds directly enhance SME profitability by improving liquidity and operational capacity. Tax refund ratio was also found to have a positive and significant effect on profit (β = 554,097.1; t = 16.325; p = 0.000), suggesting that efficient utilization of tax refunds relative to taxes paid contributes substantially to financial performance. In contrast, deferred tax refund exhibited a positive but statistically non-significant effect on profit (β = 0.664; t = 0.665; p = 0.512), implying that recognition of refunds not yet received does not significantly impact profitability. The model’s Adjusted R² of 0.7975 indicates that about 79.8% of variations in SME profitability are explained by tax refund variables, while the Durbin-Watson statistic of 2.001 suggests no evidence of autocorrelation. The study concludes that sustainable and efficiently managed tax refund practices significantly enhance the financial performance of SMEs in Nigeria, with actual receipt and utilization of refunds being more critical than deferred recognition. Academic Ink Review Journal 2026-03-07 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/sustainable-tax-refund-and-financial-performance-of-small-and-medium-scale-enterprises-smes-in-nigeria doi:10.5281/zenodo.18901976 https://doi.org/10.5281/zenodo.18901976 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijfea/2026/8aec4430-c849-4849-b27f-98ed0cbe46f8.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Financial Economics and Accounting 3023-3615 Vol. 6, No. 1, pp. 1-10

oai:airjournal.org:article/effect-of-green-financial-management-on-the-performance-of-corporate-organizations-in-nigeria 2026-03-07 ijafrm

Effect of Green Financial Management on the Performance of Corporate Organizations in Nigeria Okafor, Chinwe Sally Nwonovo, Chioma Rachael Green Financial Management Corporate Performance Green Budgeting Green Accounting Corporate Organizations This study examined the effect of green financial management on the performance of corporate organizations in Nigeria, with particular focus on green budgeting, green investing, and green accounting. The study adopted an ex post facto research design using secondary data obtained from the annual reports and sustainability disclosures of selected listed corporate organizations operating in key sectors of the Nigerian economy. The study covered the period from 2015 to 2024 in order to capture recent developments in the adoption of environmental financial practices among Nigerian firms. Corporate performance was measured using accounting-based indicators, while green budgeting, green investing, and green accounting were proxied using environmental expenditure allocations, investments in sustainable projects, and environmental cost disclosures respectively. Data collected were analyzed using descriptive statistics, correlation analysis, and multiple regression estimation to determine the extent to which green financial management practices influence corporate performance. The results reveal that green budgeting has a positive and statistically significant effect on corporate performance, indicating that integrating environmental objectives into financial planning improves operational efficiency and cost management. The findings also show that green investing significantly enhances corporate performance by encouraging sustainable innovation and strengthening firms’ long-term competitiveness. Furthermore, green accounting was found to positively influence corporate performance through improved transparency, environmental cost management, and stronger stakeholder confidence. The study concludes that the adoption of green financial management practices contributes significantly to improved corporate performance in Nigeria. It therefore recommends that corporate organizations strengthen the integration of environmental considerations into financial planning, investment decisions, and accounting systems in order to promote sustainable business growth and long-term organizational resilience. Academic Ink Review Journal 2026-03-07 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effect-of-green-financial-management-on-the-performance-of-corporate-organizations-in-nigeria doi:10.5281/zenodo.18899361 https://doi.org/10.5281/zenodo.18899361 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafrm/c8451ff9-4204-43c8-a5d6-b756aac4a6a9.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting and Financial Risk Management 3023-3690 Vol. 7, No. 1, pp. 25-36

oai:airjournal.org:article/effects-of-weak-integration-of-weather-climatic-conditions-on-building-maintenance-costs-evidence-from-nigeria 2026-03-07 cjm

Effects of Weak Integration of Weather-Climatic Conditions on Building Maintenance Costs: Evidence from Nigeria Chukwu Chinaechetam Emakpor Chioma Ukamaka Atuegbu Juliet Onyinyechi Building Maintenance Costs Weather-Climatic Conditions Water Damage Structural Issues CJM 8.1 (1-12) The study examined the effects of Weak Integration of Weather-Climatic Conditions on Building Maintenance Costs: Evidence from Nigeria. The specific objectives were to examine the effect of Water Damage on Building Maintenance Costs : Evidence from Nigeria. Evaluate the effect of Structural Issues on Building Maintenance Costs: Evidence from Nigeria. A descriptive survey design was adopted for the study. Data was collected using questionnaires designed with a five-point Likert scale. The data were modified and coded using version 28. The data were then analyzed and described using descriptive statistics, and multiple regression analysis was used to evaluate hypotheses. The result revealed that water damage has a significant positive effect on Building Maintenance Costs with a p-value of (0.037 Academic Ink Review Journal 2026-03-07 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effects-of-weak-integration-of-weather-climatic-conditions-on-building-maintenance-costs-evidence-from-nigeria doi:10.5281/zenodo.18873865 https://doi.org/10.5281/zenodo.18873865 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/cjm/16a9be9d-d91e-46e6-9b1a-7182aa507b9d.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Management 2766-1431 Vol. 8, No. 1, pp. 1-12

oai:airjournal.org:article/effect-of-inadequate-structural-support-on-building-renovation-costs-in-enugu-state-nigeria 2026-03-05 ijise

Effect of Inadequate Structural Support on Building Renovation Costs in Enugu State, Nigeria Atuegbu, J. O. Nnamani, O. M. Inadequate Structural Support Building Renovation Costs Enugu State Structural Weaknesses Chinaechetam Atuegbu O. M. The study examined the effect of Inadequate Structural Support on Building Renovation Costs in Enugu State, Nigeria. The specific objectives of the study were to examine the effect of Inadequate Infrastructure support on Building Renovation Costs in Enugu State, Nigeria. and evaluate the effect of structural weaknesses on Building Renovation Costs in Enugu State, Nigeria. A descriptive survey design was adopted for the study. Primary data were gathered using structural questionnaire design with a five-point Likert scale. The data were coded using SPSS version 28.0. The data were then analyzed and described using descriptive statistics, and multiple regression analysis was used to evaluate hypotheses. The result revealed that Inadequate Infrastructure Support has a significant positive effect on Building Renovation Costs with a p-value of (0.037 IJISE 10.1 (1-12) Download Academic Ink Review Journal 2026-03-05 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effect-of-inadequate-structural-support-on-building-renovation-costs-in-enugu-state-nigeria doi:10.5281/zenodo.18874342 https://doi.org/10.5281/zenodo.18874342 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijise/7faaac82-4ab8-4404-ac42-5bf6375a35b1.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Information Science and Engineering 1694-4496‬ Vol. 10, No. 1, pp. 1-12

oai:airjournal.org:article/investigate-the-effect-of-building-design-deficiencies-on-post-occupational-maintenance-costs-in-public-buildings-in-enugu-metropolis 2026-03-05 ijees

Investigate the Effect of Building Design Deficiencies on Post-Occupational Maintenance Costs in Public Buildings in Enugu Metropolis Nnamani, O. M. Ononuju, F. I. Building Design Deficiencies Post-Occupational Maintenance Costs Public Buildings Enugu Metropolis The study investigates the effect of Building Design Deficiencies on Post-Occupational Maintenance Costs in Public Buildings in Enugu Metropolis. The specific objectives of this study were to examine the effect of inadequate structural support (ISS) on Post-Occupational Maintenance Costs in Public Buildings and assess the effect of low integration of owner-occupier needs-expectations on Post-Occupational Maintenance Costs in Public Buildings in Enugu Metropolis. The study adopted a descriptive survey methodology. Data collection was facilitated using a structured questionnaire. The questionnaire included both yes-or-no questions and items measured on a 5-point Likert scale. The data were analyzed using SPSS 28.0. The result revealed that Inadequate structural support (ISS) has a significant positive effect on Post-Occupational Maintenance Costs in Public Buildings in Enugu Metropolis. And Low integration of owner-occupier needs-expectation has a significant positive effect on Post-Occupational Maintenance Costs in Public Buildings in Enugu Metropolis. The study concluded that reducing maintenance costs in Enugu’s public buildings requires a deliberate shift toward design-stage prevention: ensuring robust structural adequacy and embedding owner-occupier requirements into design decisions through systematic stakeholder engagement. The study recommended that Development control and procuring agencies should require full compliance with applicable structural codes, loading standards, and detailing requirements, particularly for public-use buildings with high occupancy and heavy usage. Academic Ink Review Journal 2026-03-05 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/investigate-the-effect-of-building-design-deficiencies-on-post-occupational-maintenance-costs-in-public-buildings-in-enugu-metropolis doi:10.5281/zenodo.18874106 https://doi.org/10.5281/zenodo.18874106 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijees/5e26d1c0-c5da-44d2-a473-32061a65d4ba.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Engineering and Environmental Sciences 1694-4372 Vol. 9, No. 1, pp. 15-27

oai:airjournal.org:article/environmental-disclosure-and-financial-performance-of-oil-and-gas-firms-in-nigeria 2026-02-18 ijafis

Environmental Disclosure and Financial Performance of Oil and Gas Firms in Nigeria Agbemtumi Agbemashior Onyinye Laura Chukwu Emmanuel Osita Egbunike Environmental Disclosure Financial Performance Oil and Gas Firms Environmental Cost Disclosure Assets Utilization Net Profit Margin The study examined the environmental disclosure and financial performance of oil and gas firms in Nigeria for a period of 10 years 2015-2024. The specific objectives of the study include to: ascertain the effect of environment cost disclosure on net profit margin of oil and gas firms in Nigeria, examine effect of environment cost disclosure on return on assets of oil and gas firms in Nigeria and evaluate effect of environment cost disclosure on asset turnover of oil and gas firms in Nigeria. The study used secondary sources of data from the annual report of the selected listed oil and gas firms in Nigeria. Ex-post facto research design was also adopted. The statistical techniques used for this study were descriptive statistics and panel least square regression. The study found out that environment cost disclosure has negative (coefficient -235.1044) and non-significant (P-value 0.5788 > 0.05) effect on net profit margin of oil and gas firms in Nigeria, environment cost disclosure has a positive (coefficient 29.98939) and non-significant (P-value 0.0002 < 0.05) effect to return on assets of oil and gas firms in Nigeria and environment cost disclosure has a positive (coefficient -0.122778) and non-significant (P-value 0.8694 > 0.05) effect on asset turnover of oil and gas firms in Nigeria. Based on the findings the following recommendation were made: Companies should strive to better integrate environmental initiatives into their core operations to transform them from cost burdens into strategic advantages. Management should explore more cost-effective and sustainable environmental practices, and consider using green innovations that enhance efficiency and minimize waste, potentially improving profitability in the long run, Oil and gas firms should continue and possibly expand their environmental cost disclosures. Transparent and consistent reporting can attract environmentally conscious investors and improve resource management, which enhances asset utilization and long-term performance. Regulatory bodies should also promote mandatory environmental reporting frameworks to further support this positive link and Oil and gas firms should not disregard environmental cost disclosure. Rather, they should focus on improving the efficiency of their assets while maintaining environmental responsibility. This includes investing in eco-efficient technologies that reduce environmental impacts without compromising operational performance, which may help to eventually convert disclosures into tangible efficiency gains Academic Ink Review Journal 2026-02-18 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/environmental-disclosure-and-financial-performance-of-oil-and-gas-firms-in-nigeria doi:10.52589/ajafr-w7wytuay https://doi.org/10.52589/ajafr-w7wytuay en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting, Finance, and Investment Strategies 3023-3704

oai:airjournal.org:article/a-review-of-geothermal-potential-of-the-world 2026-02-18 ijgem

A Review of Geothermal Potential of the World Ezetoha, N. O. Njoku, I. O. Geothermal Energy Active Regions Renewable Energy Wind Energy Geothermal energy is a reliable and sustainable source of renewable energy. This source of energy makes use of the Earth’s natural heat that is largely continuous under the surface, as opposed to solar or wind energy, which are intermittent and reliant on the weather. Although geothermal energy resources of many regions of the world can satisfy their energy demands, their potentials are not well-known and not fully utilized. This study is an investigation of the world’s geothermal potential. The study aimed to review recent works on the world’s geothermal energy capacity, specifically, in the geothermally active regions. Secondary data were used for the study and were collected from international energy agency reports, specialized research, and geological surveys. The key sources of data include the International Energy Agency (IEA), International Geothermal Association (IGA), and regional databases like the U.S. Energy Information Administration (EIA) geothermal potential maps. The study revealed that the world’s installed geothermal capacity has been growing over the years and reached 17.173 GW at the end of 2025. The study also revealed that currently, six continents (North America, Europe, Asia, South America, Africa, and Australia) have high geothermal energy potentials. While Indonesia has the highest geothermal potential in the world, the U.S. remains the world’s largest geothermal power producer. It was recommended that the world’s geothermally promising areas, as revealed in this work, opt for proper harvesting and maximum utilization of their geothermal energy. Academic Ink Review Journal 2026-02-18 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/a-review-of-geothermal-potential-of-the-world doi:10.5281/zenodo.18673197 https://doi.org/10.5281/zenodo.18673197 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijgem/6f594f4e-5435-4d69-ab76-1e5d77907c87.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Geology Exploration and Mining 3023-3151 Vol. 6, No. 1, pp. 1-12

oai:airjournal.org:article/an-assessment-of-the-adequacy-of-public-infrastructure-in-enugu-urban 2026-02-17 ijees

An Assessment of The Adequacy of Public Infrastructure in Enugu Urban Chijoke, E. O. Eke, B. L. Public Infrastructure Enugu Urban Financial Constraints Political Interference Community Facilities This study aimed at assessing the adequacy of public infrastructure in Enugu Urban, Enugu State, Nigeria. Study objectives were to identify and determine the adequacy of public infrastructure in the area and the challenges affecting its provision. Survey research design was employed to reach all respondents. Using purposive, stratified and simple random sampling techniques, a total number of 400 respondents were selected in three areas of Enugu Urban that is, Trans-Ekulu (Enugu East LGA), Ogui-Enugu (Enugu North LGA) and Awkunanaw (Enugu South LGA). Primary (questionnaires, oral interview and personal observation) and secondary (web pages, journals, magazines and government gazettes) data sources constituted data collection instruments for the study. Data were presented and analyzed using tables, percentages, means and the hypothesis was tested using Chi-Square test. The study revealed that roads, hospitals/clinics, pipe-borne water system, electric line and transformers, telecommunication, schools, open spaces and parks etc are the most prominent public infrastructure in the city. Challenges to public infrastructure provision as revealed from the study included corruption, financial constraints, lack of citizen involvement, unforeseen technical challenges, lack of visionary leaders, lack of coordination between central and regional levels, political interference among others. Result from the hypothesis show that challenges affecting public infrastructure provision in Enugu Urban are highly significant as the p value (.001) was less than the significance level (α) of 0.05. The study therefore recommended that the government through its appropriate agencies should embark on construction, expansion and rehabilitation of new and old infrastructure and facilities in Enugu Urban. This will help to augment the already dilapidating and over-burdened infrastructure within Enugu Urban. Academic Ink Review Journal 2026-02-17 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/an-assessment-of-the-adequacy-of-public-infrastructure-in-enugu-urban doi:10.5281/zenodo.18666043 https://doi.org/10.5281/zenodo.18666043 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijees/2e9a1626-8aee-4b9f-8eaa-398b4bf115a3.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Engineering and Environmental Sciences 1694-4372 Vol. 9, No. 1, pp. 1-14

oai:airjournal.org:article/the-concept-of-behavioral-transparency-in-corporate-financial-reporting 2026-01-31 ijafis

The Concept of Behavioral Transparency in Corporate Financial Reporting Chukwuani, Victoria Nnenna Behavioral Transparency Corporate Financial Reporting Disclosure Behavior Corporate Governance Accounting Transparency Financial Reporting Quality Corporate financial reporting has traditionally been discussed through the lens of transparency, reliability, and comparability of financial information. However, contemporary debates in accounting research increasingly recognize that transparency is not merely a property of financial statements but also a reflection of the behavioral processes that generate them. Managers exercise significant discretion when selecting accounting policies, estimating financial outcomes, and communicating corporate performance to stakeholders. These discretionary choices are shaped by incentives, psychological tendencies, organizational culture, and institutional pressures. Consequently, financial reporting outcomes cannot be fully understood without examining the behavioral dynamics that influence disclosure practices. The concept of behavioral transparency therefore extends traditional transparency frameworks by emphasizing openness in managerial intentions, decision processes, and reporting strategies. Behavioral transparency concerns not only the accuracy of financial information but also the clarity with which organizations explain the reasoning behind accounting judgments and disclosure choices. This article explores the conceptual foundations, theoretical perspectives, governance implications, and technological dimensions of behavioral transparency in corporate financial reporting. Through a comprehensive review of accounting literature and contemporary developments in financial reporting systems, the study argues that behavioral transparency represents a crucial element of trustworthy reporting environments. As corporate reporting becomes more complex due to globalization, digitalization, and expanding stakeholder expectations, understanding the behavioral dimension of financial disclosure becomes increasingly important for regulators, investors, and corporate governance institutions. Academic Ink Review Journal 2026-01-31 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/the-concept-of-behavioral-transparency-in-corporate-financial-reporting doi:10.5281/zenodo.19095318 https://doi.org/10.5281/zenodo.19095318 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijafis/ee63076c-6edc-4e27-a289-286f790fd5ec.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting, Finance, and Investment Strategies 3023-3704 Vol. 7, No. 1, pp. 15-32

oai:airjournal.org:article/the-role-of-accounting-in-managing-data-as-a-strategic-asset 2026-01-31 ijafa

The Role of Accounting in Managing Data as a Strategic Asset Chukwuani, Victoria Nnenna Data Assets Digital Economy Intangible Assets Accounting Information Systems Data Governance Strategic Accounting The rapid advancement of digital technologies has fundamentally transformed the operational and economic environments within which modern organizations function, resulting in an unprecedented growth in the generation, storage, and utilization of data. Across industries, organizations increasingly rely on vast amounts of structured and unstructured data to support managerial decision making, enhance operational efficiency, strengthen customer relationships, and foster innovation. As a result, data has emerged as a critical organizational resource capable of generating significant economic value and sustaining competitive advantage. Despite this growing importance, conventional accounting frameworks have not evolved sufficiently to recognize and measure data as an organizational asset within financial reporting systems. Most existing accounting standards were developed during industrial periods when tangible assets dominated corporate value creation, which has led to a situation where many internally generated digital resources remain largely invisible in financial statements. This disconnect has created a widening gap between the economic value produced by data driven organizations and the information communicated through traditional financial reports. This study examines the role of accounting in managing data as a strategic asset in modern organizations. It explores the conceptual foundations for viewing data as an economic resource, analyzes the limitations of traditional accounting frameworks in capturing data driven value creation, and evaluates emerging approaches that may enable accounting systems to more effectively represent the strategic importance of organizational data assets. The study also considers the implications of these developments for accounting practice, particularly in areas related to data governance, digital reporting systems, and the evolving role of accountants in managing and safeguarding organizational information resources. Academic Ink Review Journal 2026-01-31 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/the-role-of-accounting-in-managing-data-as-a-strategic-asset doi:10.5281/zenodo.19086458 https://doi.org/10.5281/zenodo.19086458 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijafa/99dbbef4-4b75-4772-8cb8-ea6ae7dc1d0b.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Advanced Finance and Accounting 2765-8457 Vol. 7, No. 1, pp. 16-35

oai:airjournal.org:article/effect-of-green-accounting-reporting-on-the-financial-performance-of-manufacturing-firms-in-nigeria 2026-01-30 ijafis

Effect of Green Accounting Reporting on the Financial Performance of Manufacturing Firms in Nigeria Agba, C. L. Ugwu, N. E. Nwabuisi, Anthony Okorie Green Accounting Reporting Financial Performance Environmental Protection Expenditure Energy Consumption Cost Waste Management Cost This study investigated the effect of green accounting reporting on the financial performance of manufacturing firms in Nigeria, with emphasis on environmental protection expenditure, energy consumption cost, and waste management cost. The study employed an ex-post facto research design using secondary data from audited financial statements of selected manufacturing firms listed on the Nigerian Exchange Group between 2014 and 2024. Panel Least Squares (PLS) regression was applied for data analysis. The findings revealed that environmental protection expenditure has a positive but non-significant effect on profit for the year (coefficient = 0.001160; p-value = 0.1209 > 0.05), suggesting that while such expenditure supports long-term sustainability, it does not significantly improve immediate profitability. Energy consumption cost showed a positive and significant effect on profit for the year (coefficient = 0.000720; p-value = 0.0275 0.05), implying that although waste control measures are beneficial, they do not significantly influence short-term profitability. The study concludes that green accounting practices, particularly energy cost management, are critical drivers of financial performance in Nigeria’s manufacturing sector. It recommends that firms adopt energy-efficient technologies, implement cost–benefit–driven environmental protection programs, and strengthen waste-to-wealth initiatives to align sustainability with profitability. Academic Ink Review Journal 2026-01-30 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effect-of-green-accounting-reporting-on-the-financial-performance-of-manufacturing-firms-in-nigeria doi:10.5281/zenodo.18429834 https://doi.org/10.5281/zenodo.18429834 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafis/b2555ecd-c98c-4c5d-8cf1-bd61021534d0.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting, Finance, and Investment Strategies 3023-3704 Vol. 7, No. 1, pp. 1-14

oai:airjournal.org:article/tax-revenue-and-economic-growth-in-nigeria 2026-01-30 ijafa

Tax Revenue and Economic Growth in Nigeria Nwadibe, C. L. Ozoilo, I. V. Nwabuisi, Anthony Okorie Tax Revenue Company Income Tax (CIT) Value Added Tax (VAT) Petroleum Profit Tax (PPT) Poverty Headcount Ratio (PHR) Economic Growth Economic Development This study examines the effect of tax revenues, specifically Company Income Tax (CIT), Value Added Tax (VAT), and Petroleum Profit Tax (PPT), on economic growth measured by poverty headcount ratio (PHR) in Nigeria. The research adopts an ex-post facto design, utilizing secondary data from 1991 to 2024. Multiple regression analysis was employed to assess the impact of each tax revenue source on the PHR. The findings reveal that CIT and PPT do not significantly affect the poverty headcount ratio, while VAT has a significant but negative effect on poverty reduction. This suggests that although VAT generates substantial revenue, it may be exacerbating poverty due to its regressive nature. The study recommends a review of the tax policies, particularly CIT and PPT, to enhance their impact on poverty reduction. There is a need for reforms that ensure these tax revenues are effectively utilized in poverty alleviation programs. Additionally, the government should consider measures to mitigate the regressive effects of VAT on low-income households, such as reducing the VAT rate on essential goods or implementing targeted social safety nets. This research contributes to the existing body of knowledge by providing empirical evidence on the relationship between tax revenues and poverty in Nigeria. It highlights the need for a more equitable tax system that not only generates revenue but also contributes to poverty reduction. The study’s findings are crucial for policymakers aiming to design tax policies that promote inclusive economic growth and reduce poverty in Nigeria. Academic Ink Review Journal 2026-01-30 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/tax-revenue-and-economic-growth-in-nigeria doi:10.5281/zenodo.18434884 https://doi.org/10.5281/zenodo.18434884 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafa/8eb36583-8593-4990-be6f-fafd123c13eb.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Advanced Finance and Accounting 2765-8457 Vol. 7, No. 1, pp. 1-15

oai:airjournal.org:article/inventory-management-and-accounting-system-of-hospitals-in-anambra-state 2026-01-27 ijafrm

Inventory Management and Accounting System of Hospitals in Anambra State Onwugbufor, T. F. Anyadufu, A. O. Inventory Management Accounting System of Hospitals Anambra State Taro Yamane formula This study examined the effect inventory management on accounting system of hospital in Anambra State, Nigeria. The specific objectives were to evaluate the effect of re-order level, periodic review system on accounting. A cross-sectional survey design was adopted, which allowed the collection of data from health institutions in five local governments in Anambra State. The study population comprised 371 health institutions across five local governments in Anambra State Nigeria. With a sample size of 192 determined using the Taro Yamane formula. Data were collected through structured electronic questionnaires, capturing respondents’ perceptions of inventory management effects on accounting system. Hypotheses were tested using multiple regression analysis. The findings revealed that reorder level system, periodic review system measures all significantly enhanced the reliability of accounting system in Nigeria. In conclusion, the study establishes that inventory management practices—specifically the re-order level system and periodic review system—play a critical role in enhancing the effectiveness of accounting systems. These practices ensure accurate stock records, strengthen internal control mechanisms, and provide reliable data for financial reporting and decision-making. The study recommended that the management of health institutions should develop and implement a clearly defined re-order level system for all categories of inventory. This should include specific threshold quantities that trigger replenishment activities. Inventory management policies should be reviewed regularly to ensure alignment with operational needs, industry standards, and technological developments. Continuous assessment allows organizations to adjust stock levels based on demand fluctuations and cost considerations, ensuring that the accounting system remains resilient. Academic Ink Review Journal 2026-01-27 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/inventory-management-and-accounting-system-of-hospitals-in-anambra-state doi:10.70878/ijafrm.2026.22025c6d https://doi.org/10.70878/ijafrm.2026.22025c6d https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafrm/36738988-f14a-4db3-ae2d-7b8558530806.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting and Financial Risk Management 3023-3690 Vol. 7, No. 1, pp. 13-24

oai:airjournal.org:article/challenges-and-prospects-of-esg-reporting-in-nigeria-s-banking-industry-regulatory-compliance-or-strategic-value-creation 2026-01-22 ijafrm

Challenges and Prospects of ESG Reporting in Nigeria's Banking Industry: Regulatory Compliance or Strategic Value Creation? Olatunbosun, Iyanu Emmanuel ESG Reporting Nigeria's Banking Industry Regulatory Compliance Strategic Value Creation Sustainable Finance in Emerging Economies This research explores the complex landscape of Environmental, Social, and Governance (ESG) reporting within Nigeria's banking sector, analysing the tension between regulatory compliance and strategic value creation. Using secondary data from regulatory documents, corporate reports, and empirical studies published between 2020 and 2025, the study identifies key drivers, challenges, and prospects of ESG integration in Nigerian banking. The findings show that although regulatory pressures from the Financial Reporting Council of Nigeria's roadmap for adopting IFRS S1 and S2 standards have sped up ESG reporting adoption, significant implementation gaps remain. These include capacity constraints, data collection difficulties, and resource limitations, especially among smaller financial institutions. At the same time, the research provides evidence that Nigerian banks leading in ESG reporting, such as First Bank, Access Bank, and Bank of Industry, are leveraging their sustainability credentials to access green financing, boost stakeholder trust, and gain competitive advantages. The study finds that ESG integration in Nigerian banking remains mainly compliance-driven, but a noticeable shift towards strategic value creation is beginning among industry leaders. This research adds to the ongoing discourse on sustainable finance in emerging economies by proposing a conceptual framework that bridges the compliance and value creation divide, demonstrating how Nigerian banks can convert regulatory obligations into strategic opportunities. The study concludes with practical recommendations for policymakers, banking executives, and financial regulators to promote more meaningful ESG integration that meets regulatory requirements while also creating sustainable business value. Academic Ink Review Journal 2026-01-22 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/challenges-and-prospects-of-esg-reporting-in-nigeria-s-banking-industry-regulatory-compliance-or-strategic-value-creation doi:10.5281/zenodo.18297395 https://doi.org/10.5281/zenodo.18297395 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafrm/fa6dcbfe-a001-4192-92c9-ea61e4568d27.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting and Financial Risk Management 3023-3690 Vol. 7, No. 1, pp. 1-12

oai:airjournal.org:article/effect-of-green-financial-management-on-firm-value-of-manufacturing-firms-in-nigeria 2026-01-13 gjfbr

Effect of Green Financial Management on Firm Value of Manufacturing Firms in Nigeria Ezeokeke, Anthonia Chinyere Ikwueze, Uchechukwu Olivia Nwabuisi, Anthony Okorie Green Financial Management Green Investment Ratio Environmental Expenditure Energy Efficiency Cost Market Capitalization Firm Value Citations &#8211 APA Ezeokeke A. C. Ikwueze U. O. & Nwabuisi 9(1) This study examined the effect of green financial management on the firm value of manufacturing firms in Nigeria, with specific focus on how green investment ratio, environmental expenditure, and energy efficiency cost influence market capitalization. The study adopted an ex-post facto research design, utilizing panel least squares regression analysis based on secondary data extracted from the published financial statements of Nestlé Nigeria Plc, Nigerian Breweries Plc, and Guinness Nigeria Plc for the period 2015 to 2024, yielding 30 balanced observations. Descriptive statistics, normality tests, and regression diagnostics were performed using EViews 10.0 to ensure model robustness. The results revealed that green investment ratio (Coef. = 49.13960, p = 0.0000), environmental expenditure (Coef. = 50.18141, p = 0.0176), and energy efficiency cost (Coef. = 92.61867, p = 0.0000) all have positive and statistically significant effects on market capitalization. The model recorded an Adjusted R-squared of 0.7867, indicating that 78.67% of the variation in firm value is explained by the explanatory variables. The Durbin-Watson statistic of 2.03 confirmed the absence of autocorrelation, while the F-statistic (720.61, p = 0.0000) demonstrated the overall significance of the model. The study concludes that effective implementation of green financial management practices significantly enhances firm value by improving environmental efficiency, sustainability reporting, and investor confidence. It recommends that manufacturing firms in Nigeria should increase their commitment to green investment, environmental spending, and energy-efficient initiatives to strengthen firm value and achieve sustainable growth. ­ Academic Ink Review Journal 2026-01-13 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effect-of-green-financial-management-on-firm-value-of-manufacturing-firms-in-nigeria doi:10.5281/zenodo.18226927 https://doi.org/10.5281/zenodo.18226927 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/gjfbr/ad4589fe-805a-42d9-8be6-1a272ec7ffec.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Global Journal of Finance and Business Review 1694-450X Vol. 9, No. 1, pp. 1-9

oai:airjournal.org:article/influence-of-firm-characteristics-on-environmental-sustainability-reporting-in-nigerian-firms 2026-01-12 ijafa

Influence of Firm Characteristics on Environmental Sustainability Reporting in Nigerian Firms Nwabuisi, Anthony Okorie Okeke, Daniel Chukwudi Ojonta, Buchi Austin Firm Characteristics Environmental Sustainability Reporting Financial Leverage The study examined the influence of firm characteristics on environmental sustainability reporting among Nigerian manufacturing firms. Specifically, it investigated the effect of financial leverage and industry type on environmental sustainability reporting. An ex post facto research design was adopted, relying on secondary data obtained from the annual reports and accounts of listed manufacturing firms in Nigeria. The study employed panel data techniques, and the analysis was conducted using EViews 10 and STATA 14.2. The empirical results indicate that financial leverage exerts a positive but statistically insignificant effect on environmental sustainability reporting, suggesting that variations in firms’ debt structure do not meaningfully explain differences in sustainability disclosure practices. In contrast, industry type was found to have a positive and statistically significant effect on environmental sustainability reporting, highlighting the role of sector-specific characteristics in shaping disclosure behaviour. The findings imply that environmental sustainability reporting among Nigerian manufacturing firms is more strongly influenced by industry-related factors than by financial leverage considerations. The study recommends that regulators and policymakers, including the Financial Reporting Council of Nigeria and the Nigerian Exchange Group, strengthen industry-specific sustainability disclosure guidelines to enhance consistency and comparability of environmental reporting practices. Academic Ink Review Journal 2026-01-12 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/influence-of-firm-characteristics-on-environmental-sustainability-reporting-in-nigerian-firms doi:10.5281/zenodo.18184723 https://doi.org/10.5281/zenodo.18184723 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafa/fb3f2d20-4742-449d-a7f7-655d8ff8764d.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Advanced Finance and Accounting 2765-8457 Vol. 6, No. 2, pp. 11-22

oai:airjournal.org:article/effect-of-green-firms-characteristics-on-the-environmental-disclosure-of-manufacturing-firms-in-nigeria 2025-12-31 gjaf

Effect of Green Firms’ Characteristics on the Environmental Disclosure of Manufacturing Firms in Nigeria Nwabuisi, A. O. Ozioko, C. Blessing Ojonta, Buchi Austin Green Firms’ Characteristics Environmental Disclosure of Manufacturing Firms Environmental Reporting Cite as: Nwabuisi A. O. Ozioko B. A. This study examined the effect of green firms’ characteristics on the environmental disclosure practices of manufacturing firms in Nigeria. Specifically, the study assessed the effect of firm size and firm age on environmental disclosure. An ex-post facto research design was adopted, and data were sourced from the annual reports and accounts of manufacturing companies listed on the Nigerian Exchange Group. The study employed a panel regression technique, namely the Prais–Winsten regression with panel-corrected standard errors (PCSE), to account for serial correlation and cross-sectional dependence. The empirical results revealed that firm size exerts a positive and statistically significant effect on environmental disclosure, indicating that larger firms disclose more environmental information. Similarly, firm age was found to have a positive and significant influence on environmental disclosure, suggesting that older firms are more inclined to engage in environmental reporting practices. The study concludes that firm-specific characteristics play a significant role in shaping environmental disclosure behavior among manufacturing firms in Nigeria. It is therefore recommended that regulatory authorities and policymakers design targeted policies that encourage smaller and younger firms to improve their environmental disclosure practices through institutional support and disclosure incentives. Academic Ink Review Journal 2025-12-31 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effect-of-green-firms-characteristics-on-the-environmental-disclosure-of-manufacturing-firms-in-nigeria doi:10.5281/zenodo.18406592 https://doi.org/10.5281/zenodo.18406592 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/gjaf/7af3b0d9-dd08-4222-8681-e7894ca4bb4e.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Global Journal of Auditing and Finance 1694-4445 Vol. 7, No. 1, pp. 18-27

oai:airjournal.org:article/sustainable-value-added-tax-vat-and-economic-growth-of-nigeria 2025-12-31 ijfea

Sustainable Value Added Tax (VAT) and Economic Growth of Nigeria Onoh, J. G. Ucheime, I. E. Nwabuisi, Anthony Okorie Sustainable Value Added Tax (VAT) Economic Growth Gross Domestic Product VAT on Imports VAT on Exports VAT on Non-Oil Revenue This study examined the sustainable value added tax (VAT) and economic growth of Nigeria, using gross domestic product (GDP) as a proxy. Specifically, it analyzed the effect of VAT on imports, exports, and non-oil revenue between 2015 and 2024. An ex-post facto research design was adopted, relying on secondary data obtained from the Central Bank of Nigeria (CBN), Federal Inland Revenue Service (FIRS), and the National Bureau of Statistics (NBS). The study employed the Ordinary Least Squares (OLS) regression model, alongside descriptive and diagnostic tests, to ensure robustness of the analysis. The regression results revealed that VAT on imports (Coef. = 0.164921, p = 0.0007), VAT on exports (Coef. = 1.074247, p = 0.0026), and VAT on non-oil revenue (Coef. = 0.030672, p = 0.0278) all exerted positive and statistically significant effects on GDP at the 5% significance level. The model achieved an Adjusted R² of 0.999860, F-statistic of 21445.78 with Prob(F-stat) = 0.000000, and a Durbin-Watson statistic of 1.82, confirming strong explanatory power and absence of autocorrelation. The study concludes that sustainable VAT is a vital fiscal tool for diversifying revenue sources, enhancing trade performance, and stimulating Nigeria’s long-term economic growth. Academic Ink Review Journal 2025-12-31 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/sustainable-value-added-tax-vat-and-economic-growth-of-nigeria doi:10.5281/zenodo.18161728 https://doi.org/10.5281/zenodo.18161728 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijfea/308a0149-93a4-493f-b00e-937062001bf8.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Financial Economics and Accounting 3023-3615 Vol. 5, No. 4, pp. 16-27

oai:airjournal.org:article/effect-of-the-digital-economy-system-on-organizational-sustainability-in-south-east-nigeria 2025-12-31 cjssh

Effect of the Digital Economy System on Organizational Sustainability in South East Nigeria Igwilo, Roseline Nzube Adim, Chidinma Ginikanwa Digital Economy System Organizational Sustainability South East Nigeria The study examined the effect of the Digital Economy System on organizational sustainability in Enugu State, South-East Nigeria. The specific objectives of the study were to examine the effect of digital literacy on organizational sustainability and evaluate the effect of digital infrastructure on organizational sustainability in Enugu State, South-East Nigeria. The study adopted a descriptive research design. Data were collected using a structured questionnaire with a five-point Likert scale. The data were analyzed using multiple linear regression. The result revealed that digital literacy has a significant positive effect on organizational sustainability with a P-value of (0.001 Academic Ink Review Journal 2025-12-31 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effect-of-the-digital-economy-system-on-organizational-sustainability-in-south-east-nigeria doi:10.5281/zenodo.18446886 https://doi.org/10.5281/zenodo.18446886 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/cjssh/c70bfafd-3c57-493b-b395-7f9efbf0d771.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Social Science and Humanities 2766-757X Vol. 6, No. 2, pp. 35-47

oai:airjournal.org:article/the-role-of-accounting-in-managing-platform-economy-monopolies 2025-12-31 ijafrm

The Role of Accounting in Managing Platform Economy Monopolies Ogbodo, N. R. Agu, Wilfred Nnabuike Egiyi, Modesta Amaka Platform Economy Accounting Transparency Digital Monopolies Competition Policy Financial Reporting Data Assets The expansion of digital platforms has reshaped the structure of modern markets in ways that have attracted increasing attention from economists, regulators, and scholars of accounting. Digital platforms such as online marketplaces, search engines, and social media networks operate as intermediaries that connect multiple groups of users while coordinating economic activity through digital infrastructures. Over time many of these platforms have achieved extremely dominant positions within their respective markets, often supported by strong network effects, large data advantages, and highly scalable technological systems. These dynamics have raised concerns that platform markets may naturally evolve toward monopoly or near-monopoly conditions, creating challenges for competition policy and regulatory oversight). Traditional regulatory approaches have often struggled to address these developments because platform companies generate value in ways that are not always visible through conventional economic indicators such as pricing or output. Accounting practices play a significant role in shaping how these firms are understood and monitored by regulators, investors, and policymakers. Financial reporting systems provide insight into corporate structures, revenue streams, cost allocation, and asset valuation, all of which are essential for assessing the behaviour of dominant firms. However, many digital platforms rely heavily on intangible assets such as algorithms, software ecosystems, and user data, which are not always adequately captured within existing accounting frameworks. As a result, financial reports may fail to fully represent the sources of economic power that sustain platform monopolies. This article explores the relationship between accounting practices and the management of monopolistic tendencies in the platform economy. Drawing on existing academic literature and conceptual analysis, the paper examines how accounting transparency can influence regulatory responses to digital market concentration. The study argues that improved accounting disclosure and reporting standards could enhance the ability of policymakers to detect and manage anti-competitive behaviour within platform markets. Academic Ink Review Journal 2025-12-31 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/the-role-of-accounting-in-managing-platform-economy-monopolies doi:10.5281/zenodo.19071218 https://doi.org/10.5281/zenodo.19071218 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijafrm/2fca09c1-4dd2-44bb-b5de-73da36336b1a.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting and Financial Risk Management 3023-3690 Vol. 6, No. 2, pp. 35-45

oai:airjournal.org:article/effect-of-the-igbo-women-entrepreneurs-on-the-development-of-enugu-municipality 2025-12-31 cjac

Effect of the Igbo Women Entrepreneurs on the Development of Enugu Municipality Adim, Chidinma Ginikanwa Igwilo, Roseline Nzube Igbo Women Entrepreneurs Development Enugu Municipality Women-Owned Businesses CJAC 6.1 (11-22) The study examined the effect of the Igbo women entrepreneurs on the development of Enugu municipality. The specific objectives of the study were to examine the effect of women-owned businesses on the development and to evaluate the effect of women entrepreneurs’ job creation on the development of Enugu municipality. The study adopted a descriptive research design. Data were collected using structure questionnaire design with a five-point Likert scale. The data were analyzed using simple linear regression analysis. The result revealed that Women-owned businesses have a significant positive effect on the development of Enugu municipality, with a P-value (0.000 Academic Ink Review Journal 2025-12-31 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effect-of-the-igbo-women-entrepreneurs-on-the-development-of-enugu-municipality doi:10.5281/zenodo.18444243 https://doi.org/10.5281/zenodo.18444243 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/cjac/0812e438-c543-4cd1-9791-3f4bd6e66dd1.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Arts and Culture 1694-4437 Vol. 6, No. 1, pp. 11-22

oai:airjournal.org:article/data-driven-pharmaceutical-supply-chain-optimisation-to-reduce-medication-shortages-in-rural-u-s-healthcare-facilities 2025-12-31 cjmhs

Data-Driven Pharmaceutical Supply Chain Optimisation to Reduce Medication Shortages in Rural U.S. Healthcare Facilities A. I. Botica A. J. Smith B. K. Jones Pharmaceutical Supply Chain Medication Shortages Rural Healthcare Demand Forecasting Inventory Optimisation Supply Chain Resilience This paper introduces a data-driven framework to optimise the pharmaceutical supply chain and address medication shortages in rural U.S. healthcare facilities. It consolidates evidence on causes of shortages, demand trends, and inventory management to create a practical decision-support system tailored for low-volume, resource-limited environments. The framework leverages multiple data sources, including pharmacy dispensing data, supplier performance information, transportation limitations, and disruption histories, to enable accurate demand forecasting, safety stock calculation, and replenishment planning. Statistical and machine learning models account for factors like seasonality, facility type, patient demographics, and geographic access barriers. Inventory optimisation modules distinguish strategies for fast- and slow-moving stock-keeping units. Scenario-based stress testing evaluates resilience during disruptive events like pandemics, extreme weather, or transportation failures. The paper also discusses implementation strategies, focusing on stakeholder involvement, change management, and technology adoption to ensure the analytic tools are integrated into everyday pharmacy operations rather than limited to pilot projects. It considers policy and ethical issues, emphasising how local conditions and regulations influence feasible interventions. Overall, the study provides a structured roadmap for rural health systems to harness data-driven methods to improve service levels, reduce stockouts and expiries, and enhance access to essential medicines. Academic Ink Review Journal 2025-12-31 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/data-driven-pharmaceutical-supply-chain-optimisation-to-reduce-medication-shortages-in-rural-u-s-healthcare-facilities doi:10.70878/cjmhs.2025.a0fe9530 https://doi.org/10.70878/cjmhs.2025.a0fe9530 en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Medicine and Health Sciences 1694-4461

oai:airjournal.org:article/strategies-for-enhancing-microbial-activities-to-improve-vermicomposting-for-increased-soil-fertility-in-enugu-agricultural-zone 2025-12-28 ajase

Strategies for Enhancing Microbial Activities to Improve Vermicomposting for Increased Soil Fertility in Enugu Agricultural Zone Ugwuede, Anthonia Adaora Aneke, C. U. Strategies for Microbial Activities Increased Soil Fertility Enugu Agricultural Zone AJASE 6.4(12-22) The main purpose of this study was to determine the strategies for enhancing microbial activities to improve vermicomposting for increased soil fertility in Enugu Agricultural Zone. Three research questions in line with the purposes guided the study. Descriptive survey design was used for the study. The population for the study was 52 respondents made up of 34 male extension workers and 18 female extension workers in Enugu Agricultural Zone. There was no sampling because the population was manageable. A 36-item structured questionnaire was used for the study. The instrument was structured using a four-point rating scale for data collection and was face-validated by three experts. Two of the experts were from the Department of Technology and Vocational Education and one from the Department of Mathematics and Computer Education, all from Enugu State University of Science and Technology, Enugu. The internal consistency of the instrument was determined using Cronbach Alpha method, and a reliability coefficient of 0.73 was obtained. Mean and standard deviation were used to answer the research questions, and t-test was used to test the null hypotheses at 0.05 level of significance. The findings of the study revealed that all the items under environmental and farmers practices are the strategies for enhancing microbial activities to improve vermicomposting for increased soil fertility in Enugu agricultural zone. Also, all the items under benefits of improving microbial activities showed an overall mean score of 3.24 with a standard deviation of 0.61indicating that respondents agreed on the items. This showed that the items are benefits of improving microbial activities to enhance vermicomposting for increased soil fertility in Enugu agricultural z.one. Based on the findings, the following recommendations among others were made: farmers should make the soil environment conducive to enhance decomposition of organic matter for fast vermicomposting. Farmers should also adopt the identified practices to enhance vermicomposting. Academic Ink Review Journal 2025-12-28 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/strategies-for-enhancing-microbial-activities-to-improve-vermicomposting-for-increased-soil-fertility-in-enugu-agricultural-zone doi:10.5281/zenodo.18334748 https://doi.org/10.5281/zenodo.18334748 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ajase/b6ca5136-cde1-4fdb-8512-bbb376807c9c.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ American Journal of Applied Sciences and Engineering 2766-7596 Vol. 6, No. 4, pp. 12-22

oai:airjournal.org:article/effect-of-digital-payment-channels-on-the-profitability-of-nigerian-financial-institutions-a-panel-data-approach 2025-12-20 ijfea

Effect of Digital Payment Channels on the Profitability of Nigerian Financial Institutions: A Panel Data Approach Edogbo, D. A. Udefi, G. N. Okonkwo, Bonaventure S. Nkwo, F. N. Digital Payment Channels Profitability Nigerian Financial Institutions Panel Regression This study examines the effect of digital payment channels on the profitability of Nigerian financial institutions using a panel dataset covering the period 2014–2024. Profitability was proxied by Return on Assets (ROA), while digital payment channels were measured through transaction values from Point of Sale (POS), mobile banking, internet banking, Automated Teller Machine (ATM), and USSD platforms. An ex-post facto research design was employed, and panel data from 5 financial institutions which include Zenith Bank Plc, Fidelity Bank Plc, Sterling Bank Plc, Wema Bank Plc and United Bank for Africa Plc were analyzed using panel least squares regression. The empirical results reveal that mobile banking (β = 0.000113, p 0.05) also show a positive, though statistically insignificant, effect. In contrast, USSD transactions (β = -0.000105, p 0.05) and ATM transactions (β = -1.01E-05, p > 0.05) display negative and statistically insignificant effects on profitability. The overall model demonstrates strong explanatory power, with an R² of 0.9732 and a highly significant F-statistic (355.60; p Academic Ink Review Journal 2025-12-20 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effect-of-digital-payment-channels-on-the-profitability-of-nigerian-financial-institutions-a-panel-data-approach doi:10.70878/ijfea.2025.dd0eebd1 https://doi.org/10.70878/ijfea.2025.dd0eebd1 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijfea/dc8d1394-5ade-4fbc-a2a6-b7b8bd0fc665.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Financial Economics and Accounting 3023-3615 Vol. 5, No. 4, pp. 1-15

oai:airjournal.org:article/design-and-implementation-of-a-web-based-management-system-for-mgbakwu-cooperative-society 2025-12-20 jcsre

Design and Implementation of a Web-Based Management System for Mgbakwu Cooperative Society Nwoye, J. N. Mmaduakonam, N. E. G. Ezeanya, I. H. Cooperative Management Web-Based System Financial Accounting Loan Management Digital Transformation React Flask MySQL The Mgbakwu Cooperative Management System is a web-based application designed to automate and digitize the daily operations of the Mgbakwu Cooperative Society. Manual recordkeeping methods traditionally used in cooperative societies are prone to delays, data loss, and financial inaccuracies. To address these challenges, the proposed system integrates core cooperative functions—such as member registration, savings and share contributions, loan application and approval workflows, and financial accounting- into a unified digital platform. The system was designed and implemented using React for the frontend interface, Flask (a Python-based framework) as the backend framework, and MySQL as the database engine for persistent data storage. The architecture follows a client–server model with RESTful API communication between the frontend and backend layers. Role-Based Access Control (RBAC) ensures data security and accountability among users, including the President/Administrator and general members. Key features of the system include automated contribution tracking, loan amortization scheduling, real-time reporting, and document management. Testing and validation of the system confirmed its efficiency in managing member data, processing loans, and generating timely financial reports. The software significantly improves transparency, reduces human error, and enhances decision-making processes within the cooperative. The Mgbakwu Cooperative Management System thus represents a scalable and secure digital solution for modernizing cooperative operations in community-based financial organizations. Citations &#8211; APA Academic Ink Review Journal 2025-12-20 info:eu-repo/semantics/article Text text/html https://airjournal.org/article/design-and-implementation-of-a-web-based-management-system-for-mgbakwu-cooperative-society doi:10.5281/zenodo.17972078 https://doi.org/10.5281/zenodo.17972078 en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Journal of Computer Science Review and Engineering 1694-4488 Vol. 9, No. 3, pp. 10-18

oai:airjournal.org:article/linguistic-vitality-of-igbo-in-digital-business-communication 2025-12-20 cjac

Linguistic Vitality of Igbo in Digital Business Communication Davidson U. Mbagwu Ebele A. N Cultural Sustainability Digital Entrepreneurship Enugu Metropolis Igbo Language Indigenous Language Linguistic Vitality Theory CJAC 6.1 (1-10) The observation that indigenous languages in Nigeria are much less functional in formal and digital domains is the key factor of this study. The Igbo language is one the major indigenous languages in Nigeria and by its status is expected to be functional in the digital space. By this consideration, this study examines how Igbo-speaking entrepreneurs in Enugu Metropolis use the Igbo language in online business communication and the issues that associate with this use. Semi-structured interviews have been used to obtain data from fifteen purposively selected Igbo-speaking digital entrepreneurs in the Holy Ghost business district of Enugu. The data are thematically analysed using the Linguistic Vitality Theory, which highlights the roles of institutional support, language status, and demographic strength in sustaining linguistic vitality. The findings indicate that the entrepreneurs use Igbo creatively to project authenticity, cultural pride, and brand identity, demonstrating strong symbolic vitality but weak functional and institutional reinforcement. Also, the language enhances customer loyalty, cultural connection, and brand differentiation; however, its broader adoption is constrained by limited digital infrastructure, declining youth proficiency, and sociolinguistic attitudes that place more prestigious English for wider market reach. The study recommends the development of inclusive digital language technologies, integration of Igbo digital literacy into entrepreneurship education, and strengthened institutional support to promote cultural sustainability and enhance the visibility of indigenous languages within Nigeria’s digital economy. Academic Ink Review Journal 2025-12-20 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/linguistic-vitality-of-igbo-in-digital-business-communication doi:10.70878/cjac.2025.a699d001 https://doi.org/10.70878/cjac.2025.a699d001 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/cjac/ab641b8a-4694-4b75-a19e-27625b466ec0.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Arts and Culture 1694-4437 Vol. 6, No. 1, pp. 1-10

oai:airjournal.org:article/evaluation-of-influence-of-regular-use-of-agrochemicals-on-physicochemical-properties-of-floodplain-soils-in-awka-north 2025-12-20 ajase

Evaluation of Influence of Regular use of Agrochemicals on Physicochemical Properties of Floodplain Soils in Awka North Ilouno, E. E. Okafor, M. J. Eco-Friendly Paving Blocks Indigenous Materials Sustainable Construction Materials Citation Ilouno E. E. & Okafor This study evaluated how the regular use of agrochemicals influences the physicochemical properties and selected heavy-metal concentrations of floodplain soils in Awka North, focusing on rice fields and their adjacent fallow lands in Amanuke and Mgbakwu. Soil samples were analyzed for particle size distribution, pH, organic carbon, total nitrogen, exchangeable bases, aluminium, hydrogen, available phosphorus, and trace metals (Cu, Cd, Pb). The results showed that although soil texture remained sandy loam across locations, continuous rice cultivation produced noticeable shifts in soil chemistry. In Amanuke, rice fields contained higher organic carbon, nitrogen, available phosphorus, and acidity-related components (Al³⁺ and H⁺), indicating the cumulative influence of fertilizer inputs and organic residues. Mgbakwu soils showed fewer differences between cultivated and fallow sites, suggesting a lower intensity of input use or stronger natural soil buffering. Heavy metal concentrations were generally low, but cadmium was significantly higher in Amanuke rice soils, pointing to possible accumulation from phosphate fertilizers. Lead also showed a small but significant increase in Mgbakwu rice fields. Although these concentrations remain within international safety limits, their patterns suggest early signs of trace-metal enrichment. Correlation analyses revealed strong relationships among acidity, organic matter, nutrient availability, and metal behavior, especially in Amanuke, showing how agrochemical use is gradually reshaping soil chemical interactions. Keywords Eco-Friendly Paving Blocks; Indigenous Materials; Sustainable Construction Materials Citation Academic Ink Review Journal 2025-12-20 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/evaluation-of-influence-of-regular-use-of-agrochemicals-on-physicochemical-properties-of-floodplain-soils-in-awka-north doi:10.5281/zenodo.17965037 https://doi.org/10.5281/zenodo.17965037 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ajase/8148014c-c580-483f-b96c-e877d7fad15e.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ American Journal of Applied Sciences and Engineering 2766-7596 Vol. 6, No. 4, pp. 1-11

oai:airjournal.org:article/integrated-assessment-of-biogas-generation-potential-from-agricultural-waste-in-tertiary-institutions-of-anambra-state 2025-12-18 ijees

Integrated Assessment of Biogas Generation Potential from Agricultural Waste in Tertiary Institutions of Anambra State Odogwu, Ugochukwu Chinedu Ernest-Okoye, Ngozi Biogas Generation Potential Agricultural Waste Anaerobic Digestion Sustainable Energy Tertiary Institutions The potential for producing biogas from agricultural waste generated in tertiary institutions in Anambra State, Nigeria, is examined in this study. Samples of agricultural and food waste were gathered and examined over a four-month period from three campuses that had cafeterias, active livestock, and crop production units. In order to estimate methane yield and evaluate the viability of decentralised biogas systems in institutional settings, the study used biochemical methane potential (BMP) testing in mesophilic conditions. According to the results, the chosen institutions produce more than 5.4 tonnes of biodegradable waste per week, with an average biogas yield of 0.38 m³ CH₄/kg volatile solids (VS). The analysis also shows that up to 25-35% of these campuses' energy requirements for cooking and heating could be satisfied by decentralised biogas plants. According to technical, economic, and environmental considerations, installing modular anaerobic digesters might cut greenhouse gas emissions by 1200 tonnes CO₂-equivalent year. The findings outline a reproducible framework for sustainable campus energy systems in developing nations. Academic Ink Review Journal 2025-12-18 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/integrated-assessment-of-biogas-generation-potential-from-agricultural-waste-in-tertiary-institutions-of-anambra-state doi:10.5281/zenodo.17948807 https://doi.org/10.5281/zenodo.17948807 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijees/144e5128-bbd1-4096-87cd-1052c11927d3.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Engineering and Environmental Sciences 1694-4372 Vol. 8, No. 2, pp. 12-19

oai:airjournal.org:article/blockchain-for-accountability-a-systematic-review-of-anti-corruption-mechanisms-in-nigeria-s-public-finance-management 2025-12-10 ijafrm

Blockchain for Accountability: A Systematic Review of Anti-Corruption Mechanisms in Nigeria’s Public Finance Management Olatunbosun, Iyanu Emmanuel Systematic Review Blockchain for Accountability Anti-Corruption Mechanisms Public Finance Management Smart Contracts Corruption within Nigeria’s public finance system continues to undermine economic growth, weaken institutions, and erode public trust. Despite interventions such as the Treasury Single Account (TSA), the Economic and Financial Crimes Commission (EFCC), and the Independent Corrupt Practices Commission (ICPC), fiscal irregularities persist due to limited transparency, weak oversight, and manual record-keeping. This study investigates how blockchain technology, with its features of decentralisation, transparency, immutability, and cryptographic security, can enhance accountability in Nigeria’s public financial management. Using a Systematic Literature Review (SLR) guided by the PRISMA 2020 protocol, the research synthesised 45 peer-reviewed studies published between 2012 and 2024. Data were analysed thematically using NVivo, identifying four dominant themes: transparency and traceability, automation through smart contracts, identity integrity, and tokenisation. The findings reveal that blockchain mitigates corruption by providing tamper-proof records, automating compliance, and reducing information asymmetry in fiscal transactions. However, implementation barriers such as weak regulatory frameworks, inadequate technical skills, and fragmented governance must be addressed. Drawing on Principal–Agent and Institutional Theories, the study proposes a Blockchain-for-Accountability Framework tailored to Nigeria’s fiscal governance systems (TSA, GIFMIS, IPPIS). The framework demonstrates how blockchain can function as both a technological and institutional reform mechanism to promote transparency, efficiency, and trust in public finance. Policy recommendations include developing a national blockchain strategy, enacting legal frameworks for smart contracts, and strengthening institutional capacity for phased implementation. Academic Ink Review Journal 2025-12-10 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/blockchain-for-accountability-a-systematic-review-of-anti-corruption-mechanisms-in-nigeria-s-public-finance-management doi:10.5281/zenodo.17875946 https://doi.org/10.5281/zenodo.17875946 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafrm/2b59c105-f119-444f-ab16-c9ec5938c90d.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting and Financial Risk Management 3023-3690 Vol. 6, No. 2, pp. 22-34

oai:airjournal.org:article/the-impact-of-machine-learning-and-deep-learning-on-accounting-information-quality-in-yemeni-banks-in-light-of-internal-auditing-effectiveness-the-moderating-role-of-organizational-culture-survey-study 2025-12-10 ijafrm

The Impact of Machine Learning and Deep Learning on Accounting Information Quality in Yemeni Banks in Light of Internal Auditing Effectiveness: The Moderating Role of Organizational Culture (Survey Study) Sultan Hassan Mohammed Al-Halemi Rasheed Abod .S. Abolohoom Machine Learning Deep Learning Accounting Information Quality Internal Audit Yemeni Banks Objectives : The study aimed to measure the impact of machine learning and deep learning techniques on the quality of accounting information in Yemeni banks, through the effectiveness of internal audit as an intermediate variable, and explored the interactive impact of organizational culture of these variables. Prior Work: The subject of the study is characterized by its novelty, especially after its emergence in peer-reviewed scientific journals, where it contributes to enriching the applied scientific literature related to the impact of AI on the accounting information quality and internal auditing through the interactive effect of organizational culture. Approach : The descriptive method of analysis, and the questionnaire, a tool for data collection, represented the study population in of all (18) Yemeni banks in the capital, Sana'a, and it is considered a survey study as it took the whole society Results: There is a high explanatory power of the proposed models, as it explained (63%) of the changes in the quality of accounting information, which supports its validity, and there is a positive effect of machine learning and deep learning on the quality of accounting information and the effectiveness of internal audit in Yemeni banks, in addition to a positive mediating effect of internal audit on the relationship between machine learning, deep learning, and the quality of accounting information. There is an interactive effect of organizational culture on the effectiveness of internal audit, and on the relationship between machine and deep learning and the quality of accounting information, with the intermediary role of internal audit stabilizing as organizational culture levels change. Implications: The study benefits executives, financial managers, auditors, regulatory institutions, and researchers. Academic Ink Review Journal 2025-12-10 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/the-impact-of-machine-learning-and-deep-learning-on-accounting-information-quality-in-yemeni-banks-in-light-of-internal-auditing-effectiveness-the-moderating-role-of-organizational-culture-survey-study doi:10.5281/zenodo.17863404 https://doi.org/10.5281/zenodo.17863404 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafrm/ec3b6a55-0668-493e-924d-73e2e79549d7.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting and Financial Risk Management 3023-3690 Vol. 6, No. 2, pp. 1-21

oai:airjournal.org:article/government-funding-and-nigeria-s-external-debt-profile 2025-12-09 ijepp

Government Funding and Nigeria’s External Debt Profile Molokwu, Ifeoma Mirian Ufoaroh, E. T. Government Funding External Debt Profile Capital Expenditure Transport Sector The study ascertained the relationship between capital expenditures and Nigeria’s external debt profile from 2014 to 2023. The specific objectives include the following: to determine the relationship between capital expenditure on health care and Nigeria’s external debt, to evaluate the relationship between capital expenditure on transport sector and Nigeria’s external debt and to investigate the relationship between capital expenditure on power sector and Nigeria’s external debt. Data for the study were collected from Central Bank of Nigeria (CBN) statistical bulletin, National Bureau of Statistics (NBS) Report and Debt Management Office (DMO). Data were analyzed using correlation analysis model. The result showed that there is a weak positive and non significant relationship between capital expenditure on education and Nigeria’s external debt. With a P-value of 0.517, the test is considered statistically insignificant at 5% level. This could be verified with the coefficient of correlation of 0.249% which indicates that increase in capital expenditure on education weakly increases nation’s external debt by 24.9%. It also revealed that there is an insignificant and weak negative relationship between capital expenditure on transport sector and Nigeria’s external debt. With a P-value of 0.437, the test is considered statistically insignificant at 5% level. This could be verified with the coefficient of correlation of -0.260% which indicates that increase in capital expenditure on agriculture decreases Nigeria’s external debt by -27.8%. It also showed that there is an insignificant and weak negative relationship between capital expenditure on power sector and Nigeria’s external debt. Having shown a P-value of 0.866, the test is considered statistically insignificant at 5% level. This could be verified with the coefficient of correlation of -0.031% which indicates that increase in capital expenditure on health care decreases Nigeria’s external debt by -3.1%. The study recommends among others that government at all levels should only seek external borrowing when vital priority projects are being considered and should equally place a limit on external borrowing. Academic Ink Review Journal 2025-12-09 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/government-funding-and-nigeria-s-external-debt-profile doi:10.70878/ijepp.2025.889677cd https://doi.org/10.70878/ijepp.2025.889677cd https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijepp/247b273b-b140-443a-83a9-4d9aeb318f0e.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Economics and Public Policy 2766-2640 Vol. 9, No. 2

oai:airjournal.org:article/positive-impact-of-social-media-on-academic-achievement-of-students-a-study-of-selected-tertiary-institutions-in-anambra-state 2025-12-08 cjssh

Positive Impact of Social Media on Academic Achievement of Students: A Study of Selected Tertiary Institutions in Anambra State Ike, P. A. Chidebe, A. E. Ufoaroh, E. T. Nwankwo, I. R. Albert, U. G. Social Media Academic Achievement Tertiary Institutions Anambra State This study indicates that social media enhances academic achievement in some tertiary institutions in Anambra State. It studied students' utilization of social media for academic objectives, the platforms employed, its function in collaborative learning, and the obstacles encountered. Approximately 7,000 students from Nnamdi Azikiwe University Awka, Chukwuemeka Odumegwu Ojukwu University, Igbariam and Federal Polytechnic Oko engaged in a descriptive survey. Four hundred students were selected using stratified random sampling for proportionality. The research gathered data with a structured questionnaire featuring Likert-scale items aligned with the study objectives. SPSS was utilized for descriptive statistics, including frequencies, percentages, and means. Social media enhances students' academic achievement by augmenting knowledge, elucidating intricate subjects, and incentivizing study efforts. WhatsApp and YouTube emerged as the predominant academic platforms, while social media facilitated collaborative learning via group discussions, resource sharing, and peer critique. Nonetheless, distractions from non-academic content, poor internet connectivity, exorbitant data rates, and challenges in locating authentic information may hinder academic productivity. The research indicated that social media enhances academic achievement, although is constrained by infrastructure and behavioral factors. It advocates for specialized digital study-skills training to promote intentional academic engagement, institutional endorsement of prevalent platforms for organized learning assistance, enhanced collaborative learning via moderated academic groups, and improved internet access and digital literacy to mitigate challenges in online academic participation. Academic Ink Review Journal 2025-12-08 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/positive-impact-of-social-media-on-academic-achievement-of-students-a-study-of-selected-tertiary-institutions-in-anambra-state doi:10.5281/zenodo.18545668 https://doi.org/10.5281/zenodo.18545668 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/cjssh/ed97ed69-3b00-48b9-a670-c1653b5af3b1.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Social Science and Humanities 2766-757X Vol. 6, No. 2, pp. 26-34

oai:airjournal.org:article/application-of-energy-efficient-cluster-based-routing-protocol-using-wireless-sensor-network-for-industrial-monitoring-in-anambra-state 2025-12-04 ijeece

Application of Energy Efficient Cluster Based Routing Protocol using Wireless Sensor Network for Industrial Monitoring in Anambra State Ezeanya, Ifeoma Hope Nwoye, John Nnamdi Wireless Sensor Network Cluster Based Routing Protocol Industrial Monitoring Anambra As ad-hoc network, wireless sensor networks (WSN) have become increasingly common in several fields of human endeavours requiring information gathering and prediction in both military and civil operation. This work has presented modified energy efficient cluster-based routing in wireless sensor networks for industrial monitoring. A wireless sensor network (WSN) work model will be developed using MATLAB C code and with the propose scheme. Simulations were carried out to analyze and investigate the effectiveness of the system in terms of optimum range of clusters required to optimize energy of WSN, which revealed that at number of clusters between 20 and 54, the energy consumption by the network was approximately the same. The maximum number of clusters was 54 with 5 head-set. The variation of energy per round against the number of clusters showed that energy consumed per round by each sensor node in cluster was reduced as the number of clusters was increased. Increase in the diameter (or area) of the network results in increased energy consumed per round. This agrees with the fact that the wider the area of the WSN, the more energy was consumed by the sensor nodes since the distance between the nodes increased. In addition, energy consumption reduced as the head-set size increased such that the highest energy consumption in the network was 19.8 J when the head-set was 1 while the lowest energy consumed was 3.94 J with head-set equal to 5. Academic Ink Review Journal 2025-12-04 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/application-of-energy-efficient-cluster-based-routing-protocol-using-wireless-sensor-network-for-industrial-monitoring-in-anambra-state doi:10.5281/zenodo.17846630 https://doi.org/10.5281/zenodo.17846630 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijeece/9a78fbd9-1dd9-48e0-a548-cb61d928287f.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Electrical, Electronics and Communication Engineering 3023-3569 Vol. 6, No. 3, pp. 1-11

oai:airjournal.org:article/evaluation-of-the-effectiveness-of-online-learning-platforms-in-selected-tertiary-institutions-in-anambra-state 2025-12-01 gjeh

Evaluation of the Effectiveness of Online Learning Platforms in Selected Tertiary Institutions in Anambra State Chidebe, A. E. Ike, P. A. Ufoaroh, E. T. Online Learning Tertiary Institutions Anambra State ICT Infrastructure This study evaluated the effectiveness of online learning platforms in tertiary institutions in Anambra State, with a particular focus on how well these platforms support teaching and learning as well as the challenges affecting their implementation. Two research objectives guided the study which are; to examine the effectiveness of online learning platforms in tertiary institutions in Anambra State and to identify the challenges that influences the successful implementation of online learning platform in tertiary institutions. The study employed a descriptive survey research design and data extracted were thematically analyzed in line with the study objectives. A population of 89,178 undergraduate students across selected tertiary institutions in Anambra State and using simple random sampling, 300 students were selected. Data were collected through a validated questionnaire designed to assess students’ experiences with online learning platforms. Findings showed that although online learning enhances flexibility and access to instructional materials, its effectiveness is limited by poor internet connectivity, inadequate devices, low digital literacy, and insufficient technical and institutional support. The study recommends improving ICT infrastructure, providing learning devices, offering digital literacy training, strengthening technical support, and adopting more interactive online teaching strategies. These findings provide valuable insights for policymakers, institutional administrators, and educators committed to enhancing the quality and effectiveness of online learning in Anambra State tertiary institutions. Academic Ink Review Journal 2025-12-01 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/evaluation-of-the-effectiveness-of-online-learning-platforms-in-selected-tertiary-institutions-in-anambra-state doi:10.5281/zenodo.17846344 https://doi.org/10.5281/zenodo.17846344 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/gjeh/02e1d356-0514-43b1-aa10-0f4c813f8715.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Global Journal of Education and Humanities 1694-447X Vol. 7, No. 3, pp. 11-23

oai:airjournal.org:article/algorithmic-governance-and-public-value-creation-reimagining-fiscal-systems-in-emerging-african-economies 2025-11-30 gjfbr

Algorithmic Governance and Public Value Creation: Reimagining Fiscal Systems in Emerging African Economies Obiamaka Linda P. Egbo Algorithmic Governance Public Financial Management Public Value Digital State Capacity Africa Fiscal Reform Artificial Intelligence Algorithmic governance, the deployment of data-driven systems, automation, and artificial intelligence in public decision-making, presents transformative possibilities for public financial management (PFM) in emerging African economies. This paper develops a conceptual framework linking algorithmic governance to fiscal system transformation and public value creation, arguing that the relationship between these domains is neither automatic nor politically neutral. Drawing on public value theory, digital governance frameworks, institutional economics, and the political economy of technology, the article examines how algorithmic tools applied to revenue administration, expenditure management, payroll integrity, and public procurement can generate measurable improvements in efficiency, transparency, and accountability. However, the paper equally foregrounds the structural constraints and political risks specific to African governance contexts including infrastructure deficits, weak institutional capacity, data inequality, and the dangers of algorithmic opacity and digital authoritarianism. Through illustrative analysis of experiences in Nigeria, Kenya, Rwanda, and Ghana, the paper shows that algorithmic reform is neither a technical shortcut nor a neutral intervention; it is a deeply political act that reconfigures power, redistributes information, and reshapes state-citizen relations. The paper concludes with a set of design principles for responsible algorithmic governance and reflects critically on whether such systems can genuinely enhance public value or risk encoding and amplifying existing inequalities in digital form. Academic Ink Review Journal 2025-11-30 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/algorithmic-governance-and-public-value-creation-reimagining-fiscal-systems-in-emerging-african-economies doi:10.5281/zenodo.19696818 https://doi.org/10.5281/zenodo.19696818 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/gjfbr/2025/6494f2f7-2018-4531-a299-575ce575de0b.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Global Journal of Finance and Business Review 1694-450X Vol. 8, No. 2, pp. 1-16

oai:airjournal.org:article/in-service-training-needs-of-electrical-electronics-technology-educators-in-the-use-of-artificial-intelligence-for-quality-service-delivery-in-enugu-state 2025-11-06 gjeh

In-Service Training Needs of Electrical/Electronics Technology Educators in the Use of Artificial Intelligence for Quality Service Delivery in Enugu State Uzor, Kenneth Ikenna Oluka, S. I. In-Service Training Electrical/Electronics Technology Artificial Intelligence The main purpose of the study was to determine the in-service training needs of electrical/electronics technology educators in the use of artificial intelligence for quality service delivery in Enugu State. The study was guided by two research questions and two null hypotheses. A survey research design was adopted for the study. The population used for the study was 26 electrical/electronics technology educators in three tertiary institutions offering electrical/electronics technology programme in Enugu State. There was no sampling due to the manageable size of the population. The instrument used for data collection was a19-item structured questionnaire grouped into two sections according to the research questions that guided the study. The items were structured in four-point rating scale. The instrument was validated and the reliability of the instrument was determined using Cronbach Alpha which yielded 0.81. Out of 26 copies distributed, 24 copies were returned giving 92.31% return rate. Mean, standard deviation and t-test statistics were the statistical tools used. Based on the data analysis, the study identified the in-service training needs of electrical/electronics technology educators in the use of artificial intelligence in lesson preparation and assessment of students for quality service delivery in Enugu State. Based on the findings of the study recommendations were made among which include; that electrical/electronics technology educators should be provided with in-service training on the use of AI in preparing and assessment of students learning as digital age demand and government should provide resources for in-services training of electrical/electronics technology educators in the use of AI in teaching. Keywords In-Service Training; Electrical/Electronics Technology; Artificial Intelligence GJEH 7.3(1-10)use Download Citation Academic Ink Review Journal 2025-11-06 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/in-service-training-needs-of-electrical-electronics-technology-educators-in-the-use-of-artificial-intelligence-for-quality-service-delivery-in-enugu-state doi:10.5281/zenodo.17542192 https://doi.org/10.5281/zenodo.17542192 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/gjeh/475a28b4-55d2-4b1f-a22a-bbc026cf2e75.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Global Journal of Education and Humanities 1694-447X Vol. 7, No. 3, pp. 1-10

oai:airjournal.org:article/utilization-of-peer-tutoring-strategy-in-teaching-and-learning-of-practical-agriculture-for-enhanced-skill-acquisition-in-secondary-schools-in-enugu-education-zone 2025-10-31 ajcr

Utilization of Peer-Tutoring Strategy in Teaching and Learning of Practical Agriculture for Enhanced Skill Acquisition in Secondary Schools in Enugu Education Zone Ugwuede, Anthonia Adaora Aneke, C. U. Peer-Tutoring Strategy Learning of Practical Agriculture Enhanced Skill Acquisition Secondary Schools in Enugu Education Zone The study focused on utilization of peer tutoring strategy for teaching and learning of practical agriculture for enhanced skill acquisition in secondary school in Enugu educational zone. Three research questions in line with purposes guided the study. Descriptive survey design was used for the study. Proportionate random sampling technique were used to select 15 students from each of the 10 secondary schools in Enugu Education zone given a total 150 respondents. A 26 items structured questionnaire was used for the study. The instrument was validated by three experts, two from the Department of Technology and Vocational Education and one from the Department of Mathematics and Computer Education, all form Enugu State University of Science and Technology, Enugu. The internal consistency of the instrument was tested using Cronbach Alpha method and a reliability co efficient of 0.88 was obtained. Mean with standard deviation was used to answer the research questions. The finding of the study revealed that utilization of peer tutoring is relevant in teaching and learning of practical agriculture because it makes student feel at ease to learn and build strong social relationship among students, but teachers utilize peer tutoring to a low extent in impacting knowledge to the students. Based on the findings, the following recommendation among others were made. Teachers of agriculture should be trained or retrained in the use of different method of teaching, especially in peer tutoring method. Parents should be convinced during P.T.A meeting to allow their ward tutored by peers who have higher academic achievements. Academic Ink Review Journal 2025-10-31 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/utilization-of-peer-tutoring-strategy-in-teaching-and-learning-of-practical-agriculture-for-enhanced-skill-acquisition-in-secondary-schools-in-enugu-education-zone doi:10.70878/ajcr.2025.6aefb0d4 https://doi.org/10.70878/ajcr.2025.6aefb0d4 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ajcr/b83f9d56-715d-4719-b968-ca9f962e4cd8.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ African Journal of Current Research 1694-4577 Vol. 6, No. 1, pp. 1-8

oai:airjournal.org:article/assessing-the-effect-of-financial-ratio-regulations-on-agricultural-enterprise-profitability-in-nigeria 2025-10-28 ijafrm

Assessing the Effect of Financial Ratio Regulations on Agricultural Enterprise Profitability in Nigeria Agu, Patrick Chinonso Odoh, Charity Chinasa Return on Assets Current Ratio Debt-to-Equity Ratio Asset Turnover Ratio Financial Performance Agricultural Firms This study assessed the effect of financial ratio regulations on agricultural enterprise profitability in Nigeria over the period 2014–2024. Return on Assets (ROA) was adopted as the proxy for profitability, while the explanatory variables included the Current Ratio (CR), Debt-to-Equity Ratio (DER), and Asset Turnover Ratio (ATR), representing liquidity, leverage, and efficiency respectively. The study employed panel data from five listed agricultural firms and analyzed the data using the Panel Least Squares (PLS) regression technique. Descriptive statistics indicated moderate variability among the variables, suggesting differences in liquidity, capital structure, and operational efficiency across firms. The regression results revealed that the Current Ratio (β = 0.1209, p = 0.0000) and Asset Turnover Ratio (β = 0.2091, p = 0.0000) exerted positive and statistically significant effects on ROA, implying that stronger liquidity positions and efficient asset utilization substantially enhance profitability. Conversely, the Debt-to-Equity Ratio (β = 0.0055, p = 0.5632) exhibited a positive but statistically insignificant relationship with ROA, indicating that leverage had minimal influence on profitability during the study period. The high R-squared value (0.9765) suggests that the selected financial ratios collectively explain a large proportion of variations in firm performance. The study concludes that profitability in Nigeria’s agricultural sector is primarily driven by internal liquidity and operational efficiency rather than capital structure. It recommends that firms strengthen liquidity management and optimize asset utilization while policymakers address sectoral challenges such as credit access, infrastructure and regulatory consistency to enhance sustainable profitability. Academic Ink Review Journal 2025-10-28 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/assessing-the-effect-of-financial-ratio-regulations-on-agricultural-enterprise-profitability-in-nigeria doi:10.5281/zenodo.17467014 https://doi.org/10.5281/zenodo.17467014 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafrm/e4412cd1-51d6-4a33-91e9-511ebddd3c76.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting and Financial Risk Management 3023-3690 Vol. 6, No. 1, pp. 1-13

oai:airjournal.org:article/the-role-of-museums-in-promoting-cultural-heritage-a-study-of-nigerian-museums 2025-10-01 cjssh

The Role of Museums in Promoting Cultural Heritage: A Study of Nigerian Museums Okeugo, Oluchi Chris Obioha, Jane Onyinyechi Florence Onyebuch Orabueze Nigerian Museums Cultural Heritage National Identity Museum Education Heritage Preservation ­ Museums play a vital role in the preservation, promotion, and celebration of cultural heritage, serving as repositories of tangible and intangible artifacts while providing educational and cultural engagement. In Nigeria, museums safeguard historical objects, artworks, manuscripts, and traditional practices, offering insights into the country’s diverse ethnic histories and artistic achievements. These institutions contribute to national identity formation, facilitate cultural tourism, and foster public appreciation of heritage. Despite their significance, Nigerian museums face challenges including limited funding, infrastructural constraints, insufficient staffing, low public engagement, and environmental threats to collections. Emerging strategies such as digitization, interactive exhibitions, community collaboration, and technological integration present opportunities for enhancing access, learning, and public participation. By adopting innovative approaches while maintaining a commitment to preservation and education, museums can strengthen their role as dynamic custodians of Nigeria’s cultural wealth, ensuring that the richness and diversity of the nation’s heritage is preserved, understood, and celebrated for present and future generations. Academic Ink Review Journal 2025-10-01 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/the-role-of-museums-in-promoting-cultural-heritage-a-study-of-nigerian-museums doi:10.5281/zenodo.17745665 https://doi.org/10.5281/zenodo.17745665 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/cjssh/b76f030d-90e9-4e84-9dcb-067a851e5e64.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Social Science and Humanities 2766-757X Vol. 6, No. 2, pp. 15-25

oai:airjournal.org:article/argot-among-students-of-anambra-state-polytechnic-mgbakwu-a-sociolinguistic-study 2025-09-30 cjssh

Argot Among Students of Anambra State Polytechnic, Mgbakwu: A Sociolinguistic Study Obiesili, A. O. Nwajikwa, C. S. Language Argot Sociolinguistics Students Gangster The overall objective of this study was to examine the argot used among students of Anambra State Polytechnic, Mgbakwu. Various control variables such as identification and documentation of argot expressions used by the students, and identifying argot expressions whose surface meanings correlate with their underlying representation and those that do not were investigated. A sample of 200 students (undergraduates) from a population of 709 students in the study area was used. The researchers obtained the sample through a multi-stage sampling technique which made use of the purposive sampling and simple random sampling. The research design maximized by the researchers for this study was a survey design. The data for this research were gathered through a well-structured questionnaire administered by the researchers to the respondents. Research questions were answered by using conceptual content analysis. Findings of this study identified diverse argot expressions and categorized them into six functional domains; economic, academic, relationships and social, eating/consumption, civil/law, and greeting/social argots. Each expression was analyzed for frequency of use, surface and underlying meaning, function and context of use. The results show that argot is deeply embedded in student communication and is used both literally and metaphorically to express a wide range of social, emotional, academic, and cultural experiences. The study also revealed that economic argot is heavily metaphorical and aspirational; academic argot is commonly used to emotionally encode academic performance and dramatize academic failure; most of the expressions in eating argot are metaphors for performance or desire; civil/law argot often reflects resistance to authority or distrust of institutions, though its usage is more limited; and that greeting argot is the most literal and consistently used form of expression. The study recommended that there is need to track changes in argot over time to understand evolving language trends and how they reflect social changes or digital culture. And that argot should be recognized as a form of identity construction since it helps students express individuality, group belonging, or resistance to institutional norms. Finally, there is need to examine how race, gender, and class influence slang usage, especially given the roots of much gangster argot in African and Nigerian Pidgin English. Academic Ink Review Journal 2025-09-30 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/argot-among-students-of-anambra-state-polytechnic-mgbakwu-a-sociolinguistic-study doi:10.5281/zenodo.17288957 https://doi.org/10.5281/zenodo.17288957 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/cjssh/d700fc7f-762b-4e8d-96bc-bf7ea7e1f033.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Social Science and Humanities 2766-757X Vol. 6, No. 2, pp. 1-14

oai:airjournal.org:article/effect-of-mobile-money-services-on-financial-inclusion-in-nigeria-s-rural-areas 2025-09-16 ijafis

Effect of Mobile Money Services on Financial Inclusion in Nigeria’s Rural Areas Onah, K. A. Okonkwo, Bonaventure S. Nkwo, F. N. Mobile Money Services Financial Inclusion Rural Communities Digital Finance Nigeria This study examined the effect of mobile money services on financial inclusion in rural areas of Nigeria, focusing on 343 rural traders across five local government areas in Oyo State. Data were collected through structured questionnaires and analyzed using descriptive statistics, including means and standard deviations. The demographic profile showed a nearly even gender distribution, predominance of respondents aged 26 to 35 years, and a range of educational levels, with secondary education being most common. Findings revealed that 29.7% of respondents use mobile money daily, while 25.9% use it weekly, indicating substantial adoption. Key services accessed include money transfers and cash withdrawals. The analysis indicated strong agreement that mobile money services have improved access to financial services (mean = 3.52), with socio-economic factors such as education and income significantly influencing adoption (mean = 3.56). However, infrastructural and operational challenges such as poor network coverage, unreliable electricity, transaction fees, and security concerns were identified as significant barriers limiting service effectiveness (mean scores above 3.5). Although awareness and financial literacy were considered adequate, they scored the lowest (mean = 3.27), suggesting room for improvement. Hypothesis testing using decision rules based on mean scores (≥ 3.0) and standard deviations (≤ 1.25) indicated that mobile money services significantly improve access to financial services, socio-economic factors influence usage, and infrastructure/operational challenges limit effectiveness in rural Nigeria. The study concludes that while mobile money services enhance financial inclusion among rural populations, addressing infrastructural deficits and improving user education are critical for maximizing their impact. Academic Ink Review Journal 2025-09-16 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effect-of-mobile-money-services-on-financial-inclusion-in-nigeria-s-rural-areas doi:10.5281/zenodo.17113614 https://doi.org/10.5281/zenodo.17113614 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafis/249106ab-0a8c-4690-9830-9370120db9ef.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Accounting, Finance, and Investment Strategies 3023-3704 Vol. 6, No. 3, pp. 1-12

oai:airjournal.org:article/influence-of-ifrs-adoption-on-the-financial-reporting-quality-of-nigerian-public-companies 2025-09-16 ijafa

Influence of IFRS Adoption on the Financial Reporting Quality of Nigerian Public Companies Udefi, Geoffrey Ndubuisi Onah, Kelvin Amobi Nnabuenyi, Cherechi Flourish Nkwo, Festus Ndubuisi IFRS Adoption Financial Reporting Quality Nigerian Public Companies Accounting Standards Implementation Challenges This study examines the influence of International Financial Reporting Standards (IFRS) adoption on the financial reporting quality of Nigerian public companies. Using a survey of 300 accounting officers from firms listed on the Nigerian Exchange Group (NSE), data were analyzed through descriptive statistics and regression analysis. Results indicate that a majority of respondents recognize significant improvements in key qualitative attributes of financial reporting, with over 58% affirming enhanced faithful representation and comparability, and more than half rating relevance as high or very high. These subjective findings are corroborated by regression results showing a strong, statistically significant positive effect of IFRS adoption on reporting quality (β = 0.657, p Keywords IFRS Adoption; Financial Reporting Quality; Nigerian Public Companies; Accounting Standards; Implementation Challenges Citation Academic Ink Review Journal 2025-09-16 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/influence-of-ifrs-adoption-on-the-financial-reporting-quality-of-nigerian-public-companies doi:10.5281/zenodo.17113270 https://doi.org/10.5281/zenodo.17113270 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijafa/d07d4df4-3d73-4bb3-ab78-46a214f45150.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Advanced Finance and Accounting 2765-8457 Vol. 6, No. 2, pp. 1-10

oai:airjournal.org:article/integrating-explainable-ai-and-customer-behaviour-modelling-for-strategic-insights-in-e-commerce-and-business-intelligence 2025-09-14 ijsmbp

Integrating Explainable AI and Customer Behaviour Modelling for Strategic Insights in E-Commerce and Business Intelligence Okoye, J. C. Adebanjo, T. A. Johnson, G. F. Agweven, P. E. Tairu, A. M. Murainah, A. O. Explainable Artificial Intelligence (XAI) Customer Behavior Modeling E- Commerce Analytics Machine Learning Interpretability Business Intelligence Optimization The digital transformation of global markets has drastically reshaped customer interaction, behavior, and expectations. E-commerce platforms now face increasing pressure to predict consumer actions with accuracy while ensuring transparency in their algorithms. Explainable Artificial Intelligence (XAI) has emerged as a pivotal tool to bridge this interpretability gap. This research aims to integrate XAI techniques into customer behavior modeling to enhance decision-making processes in e-commerce ecosystems. It investigates how interpretable models can identify key behavioral features, predict future actions, and optimize user experience. The goal is to provide strategic insights that can guide personalized marketing, inventory planning, and customer engagement strategies. The study employed supervised machine learning algorithms—specifically decision trees, SHAP (SHapley Additive exPlanations), and LIME (Local Interpretable Model-Agnostic Explanations)—on a dataset of 100,000 anonymized e-commerce user sessions. Key features analyzed included session duration, clickstream depth, bounce rate, and previous purchase history. Data preprocessing, feature engineering, and model tuning were conducted using Python libraries (scikit-learn, SHAP, and LIME). The best-performing model, XGBoost, achieved 89.2% accuracy, 87.6% F1-score, and an AUC of 0.91. SHAP analysis showed that session duration (avg. 420s), search depth (≥6 categories), and purchase history had the highest impact on conversion predictions. Behavioral segmentation revealed that returning buyers had a 78.3% conversion rate, and mobile app users converted at 63.4%, with cart abandoners at only 12.7%. These findings confirm that combining explainability with predictive modeling improves trust, transparency, and usability in business intelligence workflows. Applications include real-time adaptive recommender systems, personalized retention strategies, fraud detection, and churn prediction—supporting more ethical, efficient, and data-driven decision-making across digital commerce platforms. Academic Ink Review Journal 2025-09-14 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/integrating-explainable-ai-and-customer-behaviour-modelling-for-strategic-insights-in-e-commerce-and-business-intelligence doi:10.5281/zenodo.17115504 https://doi.org/10.5281/zenodo.17115504 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijsmbp/b5551699-33af-43fc-8def-9fccd0eae57b.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Strategic Management and Business Policy 3023-3623 Vol. 7, No. 2, pp. 8-15

oai:airjournal.org:article/design-and-implementation-of-an-energy-efficient-edge-computing-architecture-for-real-time-iot-applications 2025-09-14 ijespe

Design and Implementation of an Energy-Efficient Edge Computing Architecture for Real-Time IoT Applications Adebayo, Saheed A. Emekwisia, Chukwudubem C. Emmanuel, David Ogundiran, Abolaji A. Abi, Roland E. Nganji, Christopher E. Real-Time IoT Applications Energy Efficiency Low Latency Edge Computing Architecture The rapid expansion of Internet of Things (IoT) ecosystems has placed enormous demands on cloud infrastructure, creating bottlenecks in data transmission, latency, and energy consumption. Edge computing has emerged as a promising paradigm to address these challenges by processing data closer to the source. However, most existing edge computing systems suffer from inefficiencies in energy utilization and resource allocation, limiting their effectiveness in real-time IoT applications. The aim of this research is to design and implement an energy-efficient edge computing architecture tailored for real-time IoT environments. The study seeks to reduce energy consumption while maintaining low latency, ensuring scalability, and providing robust quality-of-service (QoS) for diverse IoT workloads. The proposed method integrates a lightweight virtualization framework, dynamic task scheduling algorithms, and an adaptive power management scheme into a multi-tier edge architecture. Performance was evaluated using Raspberry Pi 4 edge nodes (1.5 GHz CPU, 4 GB RAM), connected to IoT sensors simulating smart home and industrial monitoring environments. Metrics such as latency (ms), throughput (Mbps), and energy consumption (Joules) were measured and compared with conventional cloud-based models. Results showed that the proposed architecture reduced average latency by 47% (from 120 ms to 64 ms), improved throughput by 35% (from 18.5 Mbps to 25 Mbps), and decreased energy consumption by 42% (from 12.5 J to 7.2 J per transaction). Figure 2 showed the latency reduction in edge vs. cloud model (ms). Figure 3 showed the throughput comparison of proposed architecture vs. baseline (Mbps). Figure 4 showed the energy consumption across task loads (Joules). These improvements demonstrate the architecture’s suitability for real-time IoT applications such as smart healthcare monitoring, autonomous vehicles, smart grids, and industrial automation. By optimizing energy efficiency without compromising performance, the proposed solution advances the sustainability and scalability of future IoT deployments. Academic Ink Review Journal 2025-09-14 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/design-and-implementation-of-an-energy-efficient-edge-computing-architecture-for-real-time-iot-applications doi:10.5281/zenodo.17082107 https://doi.org/10.5281/zenodo.17082107 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijespe/87c19961-5b58-4208-ae30-c236dc4b76db.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Energy Systems and Power Engineering 3023-3607 Vol. 5, No. 3, pp. 1-8

oai:airjournal.org:article/predictive-analytics-and-machine-learning-applications-for-enhancing-decision-making-in-healthcare-and-financial-systems 2025-09-10 ijsmbp

Predictive Analytics and Machine Learning Applications for Enhancing Decision Making in Healthcare and Financial Systems Emekwisia, E. U. Adebanjo, T. A. Chizoba, C. E. Ofuegbe, S. B. Amosu, F. R. Tytler, T. D. Artificial Intelligence Predictive Analytics Machine Learning Models Healthcare Prediction Financial Forecasting Artificial Intelligence and predictive analytics are reshaping decision-making processes in critical domains such as healthcare and finance. This study aims to evaluate and compare the performance of various machine learning models in enhancing predictive accuracy for medical diagnoses and financial forecasting. Logistic Regression, Random Forest, Support Vector Machine (SVM), and Gradient Boosting were implemented on two benchmark datasets: the Heart Disease UCI dataset for healthcare and a stock price dataset for financial analysis. Performance metrics included accuracy, precision, recall, F1-score, and RMSE. In healthcare prediction, Random Forest achieved the highest accuracy at 91.4%, while Gradient Boosting recorded the lowest RMSE (4.7) in financial forecasting. These findings highlight the potential of predictive analytics in improving early diagnosis, treatment planning, and financial investment decisions, encouraging further deployment of explainable and scalable AI systems across industries. Academic Ink Review Journal 2025-09-10 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/predictive-analytics-and-machine-learning-applications-for-enhancing-decision-making-in-healthcare-and-financial-systems doi:10.5281/zenodo.17091162 https://doi.org/10.5281/zenodo.17091162 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijsmbp/a6dafebf-d04e-4c4b-83ce-98810ad78784.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Strategic Management and Business Policy 3023-3623 Vol. 7, No. 2, pp. 1-7

oai:airjournal.org:article/scalable-data-science-and-artificial-intelligence-frameworks-for-real-time-big-data-processing-and-operational-optimization 2025-09-10 ijise

Scalable Data Science and Artificial Intelligence Frameworks for Real Time Big Data Processing and Operational Optimization Okoye, J. C. Emekwesia, C. C. Odubunmi, O. M. Nganji, Christopher E. Agweven, P. E. Akinbamilowo, O. O. Big Data Analytics Real-Time Processing Artificial Intelligence Scalability Operational Optimization The proliferation of big data and real-time analytics has necessitated the development of scalable frameworks for data science and artificial intelligence (AI). This research aims to design and evaluate a scalable AI-based architecture capable of real-time processing and operational optimization across multiple domains. Using Apache Spark, Kafka, and TensorFlow, we implemented a streaming data pipeline for predictive analytics in industrial IoT and financial transaction environments. Results showed a 42% reduction in latency (from 1.2s to 0.7s) and a 37% increase in throughput (from 4200 to 5750 records/sec). Figures 1 and 2 illustrate the improvements in system performance. The framework demonstrates practical applicability in sectors requiring fast, scalable, and intelligent data-driven decision-making, such as manufacturing, cybersecurity, and digital finance. Academic Ink Review Journal 2025-09-10 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/scalable-data-science-and-artificial-intelligence-frameworks-for-real-time-big-data-processing-and-operational-optimization doi:10.5281/zenodo.17091292 https://doi.org/10.5281/zenodo.17091292 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijise/f959fae7-fdf4-4748-82a2-c342017ce08d.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Information Science and Engineering 1694-4496‬ Vol. 9, No. 1, pp. 1-6

oai:airjournal.org:article/development-of-a-localized-dataset-for-plant-disease-detection-in-ohodo-enugu-state 2025-09-09 jcsre

Development of a Localized Dataset for Plant Disease Detection in Ohodo, Enugu State Akobundu, C. I. Nwankwo, K. O. Salaudeen, H. L. Plant Disease Detection Convolutional Neutral Network (CNN) Food Security Localized Dataset BY Akobundu Chinyere I. 1 Nwankwo Kenneth O. 2 & Salaudeen Habib L. 3 Computer Science Technology Federal Polytechnic Ohodo Enugu State Nigeria In recent times in Nigeria, there has been incessant rise in food insecurity which has not only affected the individuals but has also drastically affected the stability of the nations economy. Plant diseases have been identified as one of the major challenges facing farmers worldwide leading to substantial crop losses and economic hardship. This research addresses the critical challenge of plant disease detection in Ohodo, Enugu state, Nigeria's agricultural sector by developing and curating a localized, high-quality dataset from Ohodo, Enugu State. Unlike previous studies that rely on generic, globally sourced datasets, this work emphasizes the need for an indigenous dataset that accurately represents the unique environmental conditions, crop varieties, and disease strains of a specific region. The core output of this foundational phase is a robust dataset consisting of 356 healthy and 366 unhealthy plant images, which provides a balanced and sufficient resource for training a machine learning model. The study proposes a Convolutional Neural Network (CNN) architecture designed to leverage this localized data. The methodology outlines a systematic approach to data collection, including stratified sampling, high-resolution image capture, and meticulous, expert-driven labeling to ensure data integrity. Ethical considerations, such as informed consent and community engagement, were central to the process, ensuring the research directly serves the needs of the local farming community. The primary finding confirms the successful establishment of this unique dataset, which serves as a critical first step towards creating a more accurate, generalizable, and practical plant disease identification system tailored to local agricultural realities, ultimately aiming to improve crop yields and farmer livelihoods in Ohodo. Academic Ink Review Journal 2025-09-09 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/development-of-a-localized-dataset-for-plant-disease-detection-in-ohodo-enugu-state doi:10.5281/zenodo.17087651 https://doi.org/10.5281/zenodo.17087651 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/jcsre/10b829b3-98c7-48e9-8513-9838e4931a3b.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Journal of Computer Science Review and Engineering 1694-4488 Vol. 9, No. 3, pp. 1-9

oai:airjournal.org:article/from-payroll-fraud-to-institutional-reform-a-historical-analysis-of-staff-verification-and-public-financial-management-in-enugu-state 2025-08-31 ijsmbp

From Payroll Fraud to Institutional Reform: A Historical Analysis of Staff Verification and Public Financial Management in Enugu State Obiamaka Linda P. Egbo Payroll Fraud Ghost Workers Public Financial Management Staff Verification Enugu State Institutional Reform Biometric Systems Nigeria Payroll fraud, particularly the phenomenon of ghost workers, has constituted one of the most persistent and corrosive forms of public financial mismanagement in Nigerian subnational governance. In Enugu State, as across much of the federation, the systematic inflation of nominal payrolls through fictitious employees has drained public resources, distorted budgetary planning, and eroded the credibility of state institutions over several decades. This paper provides a historically grounded and analytically rich examination of how payroll fraud shaped the evolution of staff verification practices and broader public financial management (PFM) reforms in Enugu State. Drawing on institutional theory, principal-agent analysis, and the political economy of reform, the paper traces the emergence and entrenchment of ghost worker networks from the early post-independence administrative era through successive reform cycles. It examines how technological interventions, particularly biometric verification and integrated payroll systems, have been deployed in recent years under Governor Peter Mbah's administration as instruments of institutional reconfiguration rather than mere administrative tidying. The analysis finds that while Enugu State's current reforms demonstrate meaningful departures from past practice, their long-term significance depends critically on whether they produce durable institutional change or merely reconfigure existing arrangements under new administrative vocabularies. The paper contributes to comparative PFM scholarship by situating subnational payroll reform within broader debates about institutional path dependence, governance discontinuities, and the conditions under which crisis-driven interventions translate into lasting structural change. Academic Ink Review Journal 2025-08-31 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/from-payroll-fraud-to-institutional-reform-a-historical-analysis-of-staff-verification-and-public-financial-management-in-enugu-state doi:10.5281/zenodo.19675313 https://doi.org/10.5281/zenodo.19675313 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijsmbp/2025/cb45c10d-db17-47c0-bc9b-f8ce3c1910a3.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Strategic Management and Business Policy 3023-3623 Vol. 7, No. 1, pp. 13-24

oai:airjournal.org:article/electronic-banking-and-banking-sector-performance-in-nigeria 2025-08-29 ijaesd

Electronic Banking and Banking Sector Performance in Nigeria Ejedegba, R. U. Mobile Banking Return on Assets Pool Estimation Model Banking Sector Performance This study investigates electronic banking and performance of the banking sub-sector in Nigeria for the period 2009-2023. Data were analyzed using the Panel Random Effect model technique. The results revealed that mobile pay and ATM banking services increased the ROA of banks with only ATM increasing the banks’ performance indicator significantly. Electronic banking penetration rate increases the banks’ ROA significantly for the period reviewed while POS and web/internet banking services decrease the ROA of banks. The study, therefore, recommends that electronic banking channels should be more secured and strictly monitored, provided with adequate infrastructure with increased access to mobile phone services in order to optimally enhance banks performance in Nigeria. Academic Ink Review Journal 2025-08-29 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/electronic-banking-and-banking-sector-performance-in-nigeria doi:10.5281/zenodo.17002786 https://doi.org/10.5281/zenodo.17002786 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijaesd/1c1c33d9-8266-4966-abfd-ee61bbe4a6b2.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Advanced Economics and Sustainable Development 2766-2659 Vol. 6, No. 1, pp. 1-13

oai:airjournal.org:article/assessing-the-impact-of-remittances-foreign-direct-investment-and-sovereign-debt-on-the-nigerian-economy 2025-08-29 ijepp

Assessing the Impact of Remittances, Foreign Direct Investment and Sovereign Debt on the Nigerian Economy Dim, H. C. Foreign Direct Investment Remittances Sovereign Debt Workers’ Remittances Personal Remittances Nigerian Economy This research assessed the impact of Remittances, Foreign Direct Investment and Sovereign Debt on the Nigerian Economy for the period 1981-2023. The specific objectives of the study were to determine the effect of worker remittances, personal remittances, FDI and sovereign debt on Nigeria’s real gross domestic product. The study was anchored on the new economics of migration theory and the neoclassical growth model which emphasized the vital role of capital accumulation in output growth. Data on worker remittance and personal remittance were sourced from World Development Indicator while FDI, sovereign debt and real GDP were sourced from the CBN. Error Correction model was the main data analysis technique. The results indicated that workers remittances had a significant positive impact on Nigeria’s Real GDP, personal remittances had a decreasing effect on economic growth, foreign direct investment exerted a positive and statistically significant effect on the economy while sovereign debt was found to have a significantly negative effect on the economy. The study concluded that worker remittances and FDI emerged as the major contributors to GDP growth, underscoring the importance of Nigerians in diaspora in supporting the domestic economy. The study recommended intensification of the technical exchange programme which ensures compensation of short-period workers to earn more personal remittances, effective debt management and offering incentives that will spur investment of foreign capital in critical sectors of the Nigerian economy in order to enhance overall economic growth. Keywords Foreign Direct Investment; Remittances; Sovereign Debt; Workers’ Remittances; Personal Remittances; Nigerian Economy Citation Inije E. V., Academic Ink Review Journal 2025-08-29 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/assessing-the-impact-of-remittances-foreign-direct-investment-and-sovereign-debt-on-the-nigerian-economy doi:10.5281/zenodo.17003130 https://doi.org/10.5281/zenodo.17003130 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijepp/d152378c-1d82-4ae6-97d0-ddbf41c1110a.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Economics and Public Policy 2766-2640 Vol. 9, No. 2, pp. 1-13

oai:airjournal.org:article/effect-of-regulatory-policies-on-the-economic-sustainability-of-deposit-money-banks-in-enugu-state 2025-08-20 cjm

Effect of Regulatory Policies on the Economic Sustainability of Deposit Money Banks in Enugu State Ugochukwu, Loveth Ngozi Cyrus Apeh Abah Sunday, Ikechukwu Emmanuel3 Capital Adequacy Cost Reduction Financial Reporting Regulatory Policies Sustainability CJM 7.2 (1-18) The study evaluated the effect of regulatory policies on the economic sustainability of deposit Money Banks in Enugu state. The specific objectives are to: Examine the effect of capital adequacy on the cost reduction, and ascertain the effect of financial reporting on the operational efficiency of deposit Money banks in Enugu state. The area of the study was Enugu State. The study used the descriptive survey design approach. The primary source of data was a questionnaire administered. A total population of 282staff was used. 227 staff returned the questionnaire and accurately filled. Data was presented and analysed using mean and standard deviation, and the hypotheses were tested using a Z-test. Capital adequacy had significant positive effect on the cost reduction; Z (8.287, P. Academic Ink Review Journal 2025-08-20 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/effect-of-regulatory-policies-on-the-economic-sustainability-of-deposit-money-banks-in-enugu-state doi:10.70878/cjm.2025.205a7f03 https://doi.org/10.70878/cjm.2025.205a7f03 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/cjm/9725bc00-8376-4e4e-8d69-4de2a43f94f0.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Management 2766-1431 Vol. 7, No. 2, pp. 1-18

oai:airjournal.org:article/leveraging-power-quality-index-pqi-for-enhanced-energy-management-and-qos 2025-08-09 ijeece

Leveraging Power Quality Index (PQI) for Enhanced Energy Management and QoS Gregory N. Onoh Power Quality Index (PQI) Enhanced Energy Management I. C. and Onoh G. N. In many emerging markets, unreliable grid power poses a significant challenge to the operational efficiency of telecom infrastructure. This paper examines how tower companies can leverage the Power Quality Index (PQI) to transition from a basic availability-focused model to a more comprehensive, quality-driven energy management approach. Using field data from smart meters and IoT sensors across multiple telecom sites, a composite PQI model is developed, incorporating key parameters such as voltage stability, frequency consistency, harmonic distortion, and load utilization. These metrics are normalized and visualized through a centralized dashboard, enabling real-time monitoring, predictive maintenance, and improved SLA compliance. The analysis reveals strong correlations between PQI scores and normalized site performance indicators—including AC voltage, AC load utilization, frequency, RPM, DC voltage, and DC load utilization—which collectively inform the site’s PQI score. Sites with high PQI scores exhibit greater power reliability and operational efficiency, while low-scoring sites show signs of instability and inefficiency. The findings support the adoption of PQI frameworks as a strategic tool for enhancing service quality, reducing operational costs, and guiding infrastructure investments in telecom networks. Academic Ink Review Journal 2025-08-09 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/leveraging-power-quality-index-pqi-for-enhanced-energy-management-and-qos doi:10.5281/zenodo.17088219 https://doi.org/10.5281/zenodo.17088219 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijeece/2b8beb8d-0cd3-4c1c-baf7-724ac9670b33.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Electrical, Electronics and Communication Engineering 3023-3569 Vol. 6, No. 2, pp. 26-40

oai:airjournal.org:article/balancing-investment-protection-and-state-regulatory-autonomy-in-bilateral-investment-treaties-bits 2025-07-24 ijlgp

Balancing Investment Protection and State Regulatory Autonomy in Bilateral Investment Treaties (BITs) Atanda-Lawal, Sijuola ForeignInvestment Bilateral Investment Treaties (BITs) Balancing Investment Protection This paper explores how Bilateral Investment Treaties (BITs) seek to strike a balance between two fundamental objectives: safeguarding the interests of foreign investors and preserving the regulatory autonomy of host states to promote public welfare. Historically, BITs have tended to prioritize investor protection, often at the expense of domestic policy space. However, a noticeable shift is emerging in recent treaty practice. The study highlights how modern BITs are increasingly incorporating clearer provisions, explicit exceptions, and more transparent dispute resolution mechanisms. These developments aim to maintain a favorable investment climate while empowering states to implement policies that address critical national and global concerns. Through the analysis of case studies and pressing global challenges such as climate change, the paper underscores the need for ongoing reform. It concludes that well-drafted, balanced treaties can simultaneously protect investor interests and uphold state sovereignty. Finally, the study offers practical recommendations for updating older BITs to align with contemporary standards of fairness, sustainability, and development. Academic Ink Review Journal 2025-07-24 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/balancing-investment-protection-and-state-regulatory-autonomy-in-bilateral-investment-treaties-bits doi:10.5281/zenodo.18268116 https://doi.org/10.5281/zenodo.18268116 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijlgp/f9b3a168-ac4a-496a-add8-fb8133f2e67a.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Law and Global Policy 1694-4364 Vol. 6, No. 2, pp. 1-10

oai:airjournal.org:article/government-revenue-generation-and-expenditure-the-nigerian-experience 2025-07-23 ijepp

Government Revenue Generation and Expenditure: The Nigerian Experience Aniemeke, T. O., & Mgbomene, C. Revenue Generation Government Expenditure Government Domestic Debt Oil Dependency This study analysed the impact of Nigeria’s revenue generation on government expenditure. Total government revenue and government domestic debt were used as independent variables, while government expenditure was used as the dependent variable. Annual time series data were sourced from the Central Bank of Nigeria annual statistical bulletin. The E-view statistical software was employed to analyze the data empirically. The unit root test shows that government expenditure and government domestic debt were stationary after second difference 1(2) respectively, while total government revenue was stationary after first difference 1(1). The research uses descriptive statistics and the autoregressive distribution lag (ARDL) model to determine the relationship between government revenue, domestic debt and government expenditure. The results of the ARDL estimates indicate that in the long run total government revenue and government domestic debt are all positively signed and statistically significant. The study recommends, among others, that the government should explore other sources of revenue, especially in the non-oil sector, so as to transform the Nigerian economy and complement oil revenue. Keywords Revenue Generation; Government Expenditure; Government Domestic Debt; Oil Dependency Citation Academic Ink Review Journal 2025-07-23 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/government-revenue-generation-and-expenditure-the-nigerian-experience doi:10.5281/zenodo.16356518 https://doi.org/10.5281/zenodo.16356518 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijepp/bd992ae1-6b8f-4762-b762-a61f330bfaaf.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Economics and Public Policy 2766-2640 Vol. 9, No. 1, pp. 15-24

oai:airjournal.org:article/nexus-of-tradition-and-transition-hybrid-governance-and-succession-in-igbo-family-owned-businesses 2025-07-22 cjm

Nexus of Tradition and Transition: Hybrid Governance and Succession in Igbo Family-Owned Businesses Obodoagu, Kenneth Ogomegbunam Family-Owned Business Hybrid Governance Igbo CITATION: Obodoagu In Southeast Nigeria, where family-owned businesses (FOBs) serve as pillars of local economies, succession often unfolds not as a managerial handover but as a culturally charged negotiation between legacy and leadership. This study interrogates why many Igbo FOBs struggle to transition beyond the first generation, identifying how kinship norms, patriarchal authority, and institutional voids inhibit formal governance. Drawing on Institutional Theory and Stewardship Theory, and using a qualitative-dominant, mixed-method case study of 25 firms across commerce, manufacturing, and agriculture, the research reveals three central challenges: symbolic resistance from “retired” founders, primogeniture-driven leadership selection, and fragmented ownership structures. In response, the study introduces the Family Governance Charter—a hybrid model that integrates Igbo kinship protocols with modern governance tools, including digital oversight, dual council-board structures, and staged succession. Findings show that firms adopting such hybrid mechanisms demonstrate higher intergenerational continuity. By conceptualising succession as institutional labour rather than a discrete managerial event, the paper advances African business theory and proposes a framework of institutional bilingualism, where cultural legitimacy and formal accountability co-exist. Policy recommendations include two-tiered regulatory frameworks and family business academies tailored to African governance realities. Academic Ink Review Journal 2025-07-22 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/nexus-of-tradition-and-transition-hybrid-governance-and-succession-in-igbo-family-owned-businesses doi:10.5281/zenodo.16827119 https://doi.org/10.5281/zenodo.16827119 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/cjm/cc9e9fe9-75d4-4cb2-9468-f9c9810e532c.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Management 2766-1431 Vol. 7, No. 1, pp. 29-42

oai:airjournal.org:article/influence-of-organizational-culture-on-administrative-effectiveness-of-secretaries-in-public-polytechnics-in-oyo-state-nigeria 2025-07-21 cjm

Influence of Organizational Culture on Administrative Effectiveness of Secretaries in Public Polytechnics in Oyo State, Nigeria Fasipe, Oluyemisi Omowumi Tolulope E. Adenekan Administrative Effectiveness Organizational Culture Public Polytechnics Oyo State Secretaries Citations: Fasipe O. O. & Adenakan Nigeria. Contemporary Journal of Management 7(1) Administrative effectiveness are crucial aspects of public polytechnics in Oyo State, Nigeria, that are interrelated and can impact the performance of secretaries. However, this area has been perceived as major challenge, leading to several administrative ineffectiveness. The study, therefore, examined the influence of organizational culture on administrative effectiveness of secretaries in public polytechnics in Oyo State, Nigeria. The descriptive survey design was adopted, with a sample size of 149 secretaries drawn from public polytechnics in the state. Data were collected using a questionnaire, with reliability tests yielding 0.65 for administrative effectiveness and 0.69 for organizational culture. Descriptive and inferential statistics were used for data analysis. Utilizing a sample of 149 respondents, findings indicate a high level of administrative effectiveness among secretaries, as reflected by a weighted mean score of 3.31, with low variability in responses. The prevalent organizational culture in these polytechnics emphasizes Basic Underlying Assumptions as reflected by average mean of 3.27, surpassing Artefacts (mean = 3.18) and Espoused Values (mean = 3.10). This highlights a strong focus on core beliefs guiding organizational behavior. Regression analysis demonstrates a significant influence of organizational culture (F = 30.071, p Academic Ink Review Journal 2025-07-21 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/influence-of-organizational-culture-on-administrative-effectiveness-of-secretaries-in-public-polytechnics-in-oyo-state-nigeria doi:10.5281/zenodo.16268475 https://doi.org/10.5281/zenodo.16268475 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/cjm/c974fd10-2d4a-4b0f-97ef-616ff492ffeb.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Management 2766-1431 Vol. 7, No. 1, pp. 18-28

oai:airjournal.org:article/performance-evaluation-of-solar-dryer-for-drying-agricultural-produce-in-ozoro 2025-07-21 ajase

Performance Evaluation of Solar Dryer for Drying Agricultural Produce in Ozoro Oji, I. C. Esimike, H. C. Alumona, L. O. Performance Evaluation Solar Dryer Agricultural Produce The solar drying system employs the radiation of solar energy to heat up air in the chambers and dry any food substance loaded in it, which is beneficial not only in reducing wastage of agricultural produce but also helps in its preservation. Conventional methods of food preservation, such as exposure to direct sunlight, even though it's simple, has its limitations, which include liability to pests and rodents’ attacks, lack of proper monitoring, and the high cost of the mechanical dryers. Due to these limitations, this paper presents the design and construction of a domestic solar dryer, which was used to preserve agricultural produce. The dryer is composed of a solar collector (air heater), a solar drying chamber containing a rack of drying trays, both being integrated, a heater, an axial fan, a temperature sensor, and a thermostat. The air allowed in through the air inlet is heated up in the solar collector and channeled through the drying chamber, where it is utilized in drying agricultural produce placed in it. The design was based on the topographical location of Ozoro and climatological data were obtained for proper design specification. Locally available materials were used for the construction of the solar dryer. Testing and performance analysis were carried out using plantain, tomato and onion as agricultural samples, and with the results obtained with these samples, this solar dryer can also be used to dry other types of crops. Academic Ink Review Journal 2025-07-21 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/performance-evaluation-of-solar-dryer-for-drying-agricultural-produce-in-ozoro doi:10.70878/ajase.2025.5f440977 https://doi.org/10.70878/ajase.2025.5f440977 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ajase/cd4ede15-c603-43b5-a1aa-f38a11742539.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ American Journal of Applied Sciences and Engineering 2766-7596 Vol. 6, No. 3, pp. 1-10

oai:airjournal.org:article/comparative-analysis-of-thermal-insulation-properties-of-bricks-made-from-local-and-industrial-by-products 2025-07-20 ajase

Comparative Analysis of Thermal Insulation Properties of Bricks Made from Local and Industrial By-Products Okiye, Sidney E. Emekwisia, Chukwudubem C. Igwe, Emeka S. Omofaye, Victor I. Agbelusi, Akinrinsola J. Ajibode, Hassan J. Dada, Adeyemi O. Agbahiwe, Ogonna K. Thermal Insulation Properties Industrial By-Products Sustainable Insulating Building Materials Thermal Conductivity Citation Okiye S. E. Emekwisia C. C. Igwe E. S. Omofaye V. I. Agbelusi A. J. Ajibode H. J. Dada A. O. & Agbahiwe As global energy efficiency demands grow, the need for affordable and sustainable insulating building materials becomes more critical. This study explores the thermal insulation performance of bricks made using locally available materials and industrial by-products. The aim of this research is to assess and compare the thermal insulation properties of bricks produced from laterite, clay, and industrial by-products such as fly ash and rice husk ash (RHA). The methodology involved producing four types of bricks: conventional clay bricks, laterite-based bricks, fly ash-based bricks, and RHA-blended bricks. Each type was cured, dried, and tested under standardized conditions for thermal conductivity using the guarded hot plate method, in accordance with ASTM C177. Thermal conductivity values obtained were: conventional clay bricks (0.82 W/mK), laterite bricks (0.67 W/mK), fly ash bricks (0.54 W/mK), and RHA bricks (0.49 W/mK). Results show that RHA and fly ash bricks outperform conventional bricks in thermal insulation, with the RHA-based bricks demonstrating the lowest thermal conductivity. These findings highlight the potential of industrial by-products in producing eco-friendly, energy-efficient building materials. This research supports the application of these alternative bricks in sustainable construction, particularly in hot climates where thermal insulation can significantly reduce energy demand for cooling. Keywords Thermal Insulation Properties; Industrial By-Products; Sustainable Insulating Building Materials; Thermal Conductivity Citation Academic Ink Review Journal 2025-07-20 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/comparative-analysis-of-thermal-insulation-properties-of-bricks-made-from-local-and-industrial-by-products doi:10.5281/zenodo.16229391 https://doi.org/10.5281/zenodo.16229391 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ajase/3320eeaf-5c8a-41a8-9172-3a54f3de9a44.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ American Journal of Applied Sciences and Engineering 2766-7596 Vol. 6, No. 3, pp. 11-16

oai:airjournal.org:article/development-of-eco-friendly-paving-blocks-using-indigenous-materials 2025-07-18 ajase

Development of Eco-Friendly Paving Blocks Using Indigenous Materials Okiye, Sidney E. Emekwisia, C. C. Omofaye, Victor I. Ohwonigho, O. R. Onah, C. O. Akinola, O. J. Olagunju, A. R. Eco-Friendly Paving Blocks Indigenous Materials Sustainable Construction Materials Citation Okiye S. E. Emekwisia C. C. Omofaye V. I. Ohwonigho O. R. Onah C. O. Akinola O. J. & Olagunju The demand for sustainable construction materials has increased due to environmental concerns and the high cost of conventional materials. This research aims to develop eco-friendly paving blocks using locally sourced indigenous materials as partial replacements for cement and fine aggregate. Specifically, the research explores the incorporation of clay soil and sawdust ash (SDA) with river sand to produce paving blocks with reduced environmental impact and enhanced sustainability. Three different mix compositions were prepared: Sample A (control) containing 0% SDA, Sample B with 10% SDA, and Sample C with 20% SDA. All mixtures maintained a constant water-to-cement ratio of 0.5. The paving blocks were subjected to a curing regime of 7, 14, and 28 days, after which key physical and mechanical properties—compressive strength, water absorption, and density—were evaluated in accordance with standard testing procedures. Results indicated that the compressive strength of the blocks increased with curing age across all samples, with 28-day strengths recorded as 23.2MPa for Sample A, 21.4 MPa for Sample B, and 18.6 MPa for Sample C. While a slight reduction in strength was observed with higher SDA content, the values remained within acceptable limits for non-load-bearing pedestrian applications. Water absorption decreased progressively with increased curing time, demonstrating values of 5.2% for Sample A, 4.8% for Sample B, and 4.2% for Sample C at 28 days, indicating improved durability characteristics with the addition of SDA. The bulk densities of the blocks ranged from 2,200 to 2,350 kg/m³, affirming their suitability for pavement applications. Overall, the findings suggest that partial substitution of cement with SDA and the utilization of clay soil and river sand can produce environmentally friendly paving blocks with adequate performance for pedestrian walkways. This approach not only contributes to the conservation of natural resources but also offers a cost-effective and sustainable alternative for construction in developing regions. Keywords Eco-Friendly Paving Blocks; Indigenous Materials; Sustainable Construction Materials Citation Academic Ink Review Journal 2025-07-18 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/development-of-eco-friendly-paving-blocks-using-indigenous-materials doi:10.5281/zenodo.16070776 https://doi.org/10.5281/zenodo.16070776 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ajase/2e7e42ab-8b89-469e-8ad4-a4eb496c416e.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ American Journal of Applied Sciences and Engineering 2766-7596 Vol. 6, No. 3, pp. 7-14

oai:airjournal.org:article/assessing-lean-six-sigma-s-role-in-enhancing-quality-control-in-food-and-beverage-production-enugu-state-nigeria 2025-07-17 ijsmbp

Assessing Lean Six Sigma's Role in Enhancing Quality Control in Food and Beverage Production, Enugu State, Nigeria Obodoagu, K. O. Ofondu, M. M. Obi, A. V. Lean Six Sigma Quality Control Food and Beverage Production Beverage Manufacturing Firms The study examined the Assessment of Lean Six Sigma's Role in Enhancing Quality Control in Food and Beverage Production in Enugu State, Nigeria. The specific objectives are to ascertain the effect of leader development on the operational safety of food and beverage manufacturing firms, and to determine the impact of control processes on the quality of service in food and beverage manufacturing firms in South-Eastern Nigeria. a survey research design was chosen. Data for the study was gathered using a structured questionnaire design using a point Likert scale. The mean, standard deviation, and basic percentages were used to examine the data. (Descriptive statistics software, SPSS version 20, was used for the analysis.). The result revealed that Leader development has a significant positive effect on the operational safety of food and beverage manufacturing firms with a Kolmogorov-Smirnov Z-value of 7.006 Academic Ink Review Journal 2025-07-17 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/assessing-lean-six-sigma-s-role-in-enhancing-quality-control-in-food-and-beverage-production-enugu-state-nigeria doi:10.5281/zenodo.16017863 https://doi.org/10.5281/zenodo.16017863 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijsmbp/762ca395-776b-4bd2-aa01-4a1f68304b7a.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Strategic Management and Business Policy 3023-3623 Vol. 7, No. 1, pp. 1-12

oai:airjournal.org:article/designing-an-automatic-transfer-switch-ats-with-electromechanical-relays-a-relay-logic-method-with-renewable-energy-as-the-main-source 2025-07-16 ijespe

Designing an Automatic Transfer Switch (ATS) with Electromechanical Relays: A Relay Logic Method with Renewable Energy as the Main Source Nwagu, C. Clinton Ngang Bassey Ngang Martin Ogharandukun Ogbuokebe, Stanislaus Kaosoluchukwu Automatic Transfer Switch (ATS) Electromechanical Relays Relay Logic Method Renewable Energy This study presents the design and implementation of an Automatic Transfer Switch (ATS) using electromechanical relays, prioritizing renewable energy as the primary source. The research focuses on developing a cost-effective and reliable relay-based ATS, utilizing a relay logic framework for control and performance evaluation through Visual Basic simulations. A comparative analysis with solid-state ATS designs highlights its advantages in terms of cost and reliability. The system comprises renewable energy sources (solar panels), a backup generator, electromechanical relays, a relay logic-based control circuit, and monitoring mechanisms. Proper component sizing was emphasized to ensure robustness and efficiency, with calculations for active power, phase current, and cable requirements. The design supports a 100A load, with cables sized to accommodate both operational and overload conditions. Simulations were conducted within a voltage range of 185–250V, integrating conditional logic for seamless switching between power sources. Results confirmed the ATS functionality, demonstrating stable power supply under normal conditions with voltage monitoring relays ensuring operational stability. In the event of power failure or voltage drop, the ATS smoothly transitioned to the generator. Simulated scenarios validated smooth transitions, effective control mechanisms, and enhanced energy efficiency. Safety features, including power source isolation, minimized wear and ensured long-term reliability. Manual switches and indicators provided additional control and monitoring. The study concludes that the relay-based ATS offers a reliable, cost-effective, and sustainable solution, outperforming solid-state systems in certain applications. The integration of solar PV and wind energy enhances energy efficiency while reducing dependence on non-renewable sources. This research underscores the potential of electromechanical relay systems in modern power management, contributing to sustainable energy solutions. Academic Ink Review Journal 2025-07-16 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/designing-an-automatic-transfer-switch-ats-with-electromechanical-relays-a-relay-logic-method-with-renewable-energy-as-the-main-source doi:10.5281/zenodo.15950702 https://doi.org/10.5281/zenodo.15950702 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijespe/03c53e45-bbbb-425a-8b45-7c722e32ed51.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Energy Systems and Power Engineering 3023-3607 Vol. 5, No. 2, pp. 1-9

oai:airjournal.org:article/improving-characterization-methods-for-semiconductor-quantum-dot-using-fuzzy-logic-based-controller 2025-07-16 ijcmm

Improving Characterization Methods for Semiconductor Quantum Dot Using Fuzzy Logic Based-Controller Ogharandukun, Martin Nwagu, C. Clinton Ogbuokebe, Stanislaus Kaosoluchukwu Ngang Bassey Ngang Characterization Methods Semiconductor Quantum Dot Fuzzy Logic Based-Controller SIMULINK Model Businesses that rely solely on semiconductors face severe challenges due to various factors degrading semiconductor quality. Primary issues include inconsistent synthesis conditions, material impurities, surface defects, passivation problems, inaccurate characterization methods, batch-to-batch production inconsistencies, and degradation over time. To overcome these issues, improved characterization methods for semiconductor quantum dots are introduced by integrating a fuzzy logic–based controller. The approach begins by identifying and characterizing the root causes of poor semiconductor Quantum dot performance. A SIMULINK model is designed for the characterization process, alongside another model for implementing the fuzzy logic controller. An algorithm is developed to execute these processes and enforce the controller’s rule set, which aims to minimize defects and inconsistencies in the quantum dots. The system is then validated by comparing the performance of the conventional process with that achieved using the fuzzy logic controller. Results indicate that inconsistent synthesis conditions, originally contributing 30% to poor characterization, were reduced to 27.05% with the fuzzy controller, representing an enhancement of 2.95%. Similarly, the issue of inadequate control of quantum dot size, responsible for a 15% performance deterioration, improved to 13.53% upon fuzzy controller integration. Additionally, inconsistent batch-to-batch production, which accounted for 5% of the issues, was lowered to 4.508%. Overall, the fuzzy logic–based controller yielded an improvement of 0.492% in the characterization methods. This study demonstrates that incorporating fuzzy logic can effectively mitigate several critical causes of semiconductor quantum dot degradation, thereby enhancing performance and reliability in semiconductor-dependent operations. Academic Ink Review Journal 2025-07-16 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/improving-characterization-methods-for-semiconductor-quantum-dot-using-fuzzy-logic-based-controller doi:10.5281/zenodo.15955969 https://doi.org/10.5281/zenodo.15955969 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/published/ijcmm/2025/68d2d6a2-0250-449e-8e6a-44004ecbecfd.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Computational Mechanics and Materials 3023-3712 Vol. 6, No. 1, pp. 1-14

oai:airjournal.org:article/improving-development-of-a-control-scheme-for-a-hybrid-renewable-energy-system-using-ann-based-supercapacitor 2025-07-16 ijeece

Improving Development of a Control Scheme for a Hybrid Renewable Energy System Using Ann Based Supercapacitor Ogbuokebe, Stanislaus Kaosoluchukwu Ngang Bassey Ngang Ogharandukun, M. Nwagu, C. C. Control Scheme Hybrid Renewable Energy System Ann Based Supercapacitor This study addresses the challenges associated with the intermittent nature of renewable energy sources (RES) in hybrid renewable energy systems (HRES) by developing an improved control scheme utilizing an Artificial Neural Network (ANN)-based supercapacitor (SC). The research focuses on mitigating power fluctuations and enhancing system stability through the intelligent management of SC charge and discharge. The ANN control scheme is designed to learn and adapt to the dynamic behavior of the HRES, optimizing power flow under varying environmental conditions. By leveraging the high-power density and fast response of SCs, coupled with the adaptive learning capabilities of ANNs, this approach aims to improve the reliability and efficiency of HRES operation. Simulation and analysis are conducted to evaluate the performance of the proposed control scheme, demonstrating its effectiveness in smoothing power fluctuations and enhancing system stability. The results highlight the potential of ANN-based SC control for advancing the integration of RES into power grids, contributing to a more sustainable and reliable energy future. The conventional Battery Storage Limitations causes of power failure in development of a control scheme for a hybrid renewable energy system was 15%. Meanwhile, when an ANN BASED SUPERCAPACITOR was imbibed in the system, it decisively reduced it to13%. Thereby boosting constant power supply in the renewable energy. Finally, percentage improvement in development of a control scheme for a hybrid renewable energy system when an ANN BASED SUPERCAPACITOR was imbibed in the system was 2%. Academic Ink Review Journal 2025-07-16 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/improving-development-of-a-control-scheme-for-a-hybrid-renewable-energy-system-using-ann-based-supercapacitor doi:10.5281/zenodo.15953884 https://doi.org/10.5281/zenodo.15953884 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijeece/42bf48e0-db28-42db-9b1e-6c338607132d.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Electrical, Electronics and Communication Engineering 3023-3569 Vol. 6, No. 2, pp. 1-12

oai:airjournal.org:article/analysis-of-street-accessibility-along-selected-areas-of-enugu-urban 2025-07-01 ijees

Analysis of Street Accessibility along Selected Areas of Enugu Urban Madubuko, M. C. Ugwu, L. N. Agwu, Jacob P Street Accessibility Traffic Enugu Urban With the increasing influx of people into cities, conveying both people and goods from one place to another poses a daunting challenge to city authorities. In order to move people and goods, these activities generate and attract traffic, which of course has implications on mobility. Therefore, this study aimed analyzing street accessibility along selected areas of Enugu Urban. Research questions analysed included what are the level of street accessibility of selected streets in Enugu Urban and What are the causes of reduced accessibility on selected roads in Enugu Urban. The study adopted the survey design which aimed acquiring information from the respondents as regards the topic under consideration. Purposive and simple random sampling techniques were adopted while a total number of 399 respondents were selected for the study. Well-structured questionnaires, interview, and manual traffic count facilitated data collection. Collected data were presented and analyzed using tables, percentages, means, pie and bar charts. The result showed that travel time was high (30-60 minutes) on Figure 1 due to reduced accessibility situations. Study findings from Table 1 further revealed that accessibility to major areas in the study area (Okpara Avenue, Holy Ghost and Abakpa) was poor with exception of GRA, Ogui Enugu and new Haven. On the causes of reduced accessibility on selected roads in Enugu Urban, results from Figure 2 of the study ascertained that the major causes of reduced accessibility included bad roads/pot holes, breakdown of vehicles; among others. The major recommendation of this study highlights that the government through its agency (Ministry of Transport (MOT) in collaboration with Federal Road Safety Corps (FRSC) should ensure effective and efficient intermodal coordination. This will help to remove bottlenecks and improve accessibility at major nodal points in Enugu Urban. This will also ensure easy accessibility to major areas within Enugu Urban. Academic Ink Review Journal 2025-07-01 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/analysis-of-street-accessibility-along-selected-areas-of-enugu-urban doi:10.5281/zenodo.15779914 https://doi.org/10.5281/zenodo.15779914 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijees/cb024e8f-4c75-4dfe-91fe-24f524c90496.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Engineering and Environmental Sciences 1694-4372 Vol. 8, No. 2, pp. 1-11

oai:airjournal.org:article/improving-television-signal-reception-under-different-rainfall-conditions-using-adaptive-equalizer 2025-07-01 ijeece

Improving Television Signal Reception under Different Rainfall Conditions using Adaptive Equalizer Orji, Hope Ekpereamaka Omeche, Ambrose Rainfall Conditions Signal Receptions Adaptive Equalizers Cite as: Orji The transmission of an image signal, such as a television signal, through a transmission channel subjects the signal to a variety of disturbances that may alter desired parameters of the signal. A television signal reaching a TV receiver may be unstable due to interference caused by noise and heavy rainfall, which creates poor-quality reception. An adaptive equalizer was used to minimize the errors in the received signal. From the research findings, degradation in television signal reception (called fading) is a result of attenuation by heavy rainfall and other natural phenomena. This work aimed to improve television signal reception under heavy rainfall conditions using an adaptive equalizer. From the results obtained, the equalizer minimizes the error by altering its filter coefficients with an average result of 0.1 at step sizes of 0.01, 0.5, and 0.1 with the equalizer against 0.3 without the equalizer. Academic Ink Review Journal 2025-07-01 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/improving-television-signal-reception-under-different-rainfall-conditions-using-adaptive-equalizer doi:10.5281/zenodo.15776178 https://doi.org/10.5281/zenodo.15776178 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijeece/49b893f5-498b-4316-9c69-f7636a9a829e.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Electrical, Electronics and Communication Engineering 3023-3569 Vol. 6, No. 1, pp. 17-21

oai:airjournal.org:article/assessment-of-the-environmental-impact-of-the-abandoned-brass-lng-project-on-brass-island-bayelsa-state-nigeria 2025-07-01 ijees

Assessment of the Environmental Impact of the Abandoned Brass Lng Project on Brass Island, Bayelsa State, Nigeria Akpan Samuel Okon Okwu-Delunzu, V. U. Ezekiel Nnadi Environmental Impact Abadoned Brass Lng Project Brass Island Bayelsa State This study is on Assessment of the Environment Impact of the Abandoned Brass LNG Project on Brass Island. The aim of the study is to identify and assess the potential negative environmental impact of the abandoned Brass LNG project on the host communities and Brass Island, and to make useful suggestions to mitigate and control the environmental impact and prevent the future abandonment of oil and gas projects in Nigeria. The study objectives were achieved. The study employed the quantitative research method approach, using a Likert scale structured questionnaire as a data instrument collection. The data collected was analyzed using the Relative Importance Index (RII) tool. The study finding shows the most significant Environmental impact on the host communities and Brass Island by the Abandoned Brass LNG project, is the Exposure to health challenges and Air borne diseases that is a threat on the Brass Island. (R = 0.940). and the most significant factor responsible for the abandonment of Brass LNG project, is the Delay in signing the Final investment Decision by the project Stakeholders and Owners (RII = 0.892). the continuous abandonment of Brass LNG project is costing the Federal Government the loss of annual revenue of about Ten billion dollars ($10B US dollars). Based on the study findings, the Researcher made some useful suggestions to mitigate and control the Environment impact of the Abandoned Brass LNG project and the elimination of future oil/gas project abandonment such as the Strick enforcement of the EIA Act by Government Agencies, the carrying out of detailed project risk Assessment and Management by only competent persons and the application of NLNG Business model in future Gas/LNG projects. This study will be of benefits to the following, project professionals and managers, industry stakeholders and Entrepreneurs, the Academic society and Research Institutions. Academic Ink Review Journal 2025-07-01 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/assessment-of-the-environmental-impact-of-the-abandoned-brass-lng-project-on-brass-island-bayelsa-state-nigeria doi:10.5281/zenodo.15779771 https://doi.org/10.5281/zenodo.15779771 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ijees/72095379-2312-416b-b64b-b80db06c9c4b.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Engineering and Environmental Sciences 1694-4372 Vol. 8, No. 1, pp. 19-32

oai:airjournal.org:article/professional-accountants-views-on-the-challenges-and-benefits-of-transitioning-to-cloud-based-accounting-systems-in-south-east-nigeria 2025-06-26 cjm

Professional Accountants’ Views on the Challenges and Benefits of Transitioning to Cloud-Based Accounting Systems in South East, Nigeria Chukwuani, Victoria Nnenna Cloud-Based Accounting Professional Accountants Adoption Challenges South East Nigeria Financial Reporting CJM 7.1 (9-17) The increasing adoption of cloud-based accounting systems has attracted considerable interest worldwide, yet empirical evidence on its uptake in South East Nigeria remains limited. This study investigated professional accountants’ views on the challenges and benefits of transitioning to cloud-based accounting solutions in this region. A descriptive survey design was adopted, with a target population comprising professional accountants working in audit firms, company accounting departments, and financial consultancies across South East Nigeria. A total of 200 respondents were sampled using convenience and purposive techniques, facilitated through engagements at ICAN district seminars. Primary data were gathered using a structured questionnaire measured on a five-point Likert scale, which focused on perceived benefits, infrastructural and security challenges, as well as other adoption inhibitors. The data were analyzed using both descriptive statistics and inferential tests, including t-tests and ANOVA, to identify variations in perceptions across demographic and firm-specific factors. The findings revealed that most respondents recognized the significant benefits of cloud-based accounting, particularly its contributions to enhanced efficiency, real-time financial reporting, transparency, and scalability. However, substantial challenges persisted, especially unreliable internet and power supply, data security and privacy concerns, insufficient training, and resistance to organizational change. These results highlight regional-specific hurdles that could slow adoption. Based on these findings, the study recommends targeted capacity-building initiatives, strengthened data protection policies, and investments in regional ICT infrastructure to support cloud adoption. Limitations include the small geographic focus and self-reported data, and future research could explore comparative regional analyses or longitudinal designs. Overall, this study provides practical and policy-relevant insights for improving the adoption of cloud-based accounting in South East Nigeria. Academic Ink Review Journal 2025-06-26 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/professional-accountants-views-on-the-challenges-and-benefits-of-transitioning-to-cloud-based-accounting-systems-in-south-east-nigeria doi:10.5281/zenodo.15746916 https://doi.org/10.5281/zenodo.15746916 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/cjm/fe75c116-d23a-45cb-8da7-a325976b17f8.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ Contemporary Journal of Management 2766-1431 Vol. 7, No. 1, pp. 9-17

oai:airjournal.org:article/cloud-accounting-adoption-among-smes-in-enugu-north-lga-enugu-state-exploring-key-drivers-implementation-challenges-and-strategic-benefits 2025-06-25 ijfea

Cloud Accounting Adoption Among SMEs in Enugu North LGA, Enugu State: Exploring Key Drivers, Implementation Challenges, and Strategic Benefits Ejike, C. R. Nnamani, P. C. Ugwu, K. O. Cloud Accounting SMEs Technology Adoption Enugu North Digital Financial Management Cite as: Ejike C. R. Nnamani K. O. This study investigates the adoption of cloud accounting among small and medium-sized enterprises (SMEs) in Enugu North Local Government Area (LGA) of Enugu State, Nigeria. Grounded in the Technology Acceptance Model (TAM) and Diffusion of Innovation (DOI) theory, the research explores the key drivers, implementation challenges, and strategic benefits associated with cloud-based accounting systems. A descriptive survey design was employed, targeting 200 registered SMEs, of which 186 valid responses were analyzed using both quantitative and qualitative techniques. Findings reveal that perceived usefulness, perceived ease of use, and organizational readiness are significant predictors of cloud accounting adoption, in line with TAM’s theoretical constructs. Despite a growing awareness of digital tools, major implementation challenges persist. These include poor internet connectivity, high subscription costs, and limited technical expertise. The study also highlights notable benefits among adopters, such as improved financial reporting accuracy, faster decision-making, enhanced tax compliance, and reduced paperwork, which align with DOI’s attributes of relative advantage and observability. The findings have practical implications for SME owners, software vendors, and policy-makers. Recommendations include strengthening digital infrastructure, subsidizing cloud solutions for microenterprises, and implementing training programs to build digital capacity. Software developers are encouraged to design context-specific, mobile-friendly applications suited to the Nigerian business environment. The study concludes by suggesting further research across multiple LGAs or economic sectors to assess broader adoption patterns and long-term impacts. Ultimately, expanding cloud accounting adoption could significantly enhance the financial sustainability and transparency of Nigeria’s SME sector. Academic Ink Review Journal 2025-06-25 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/cloud-accounting-adoption-among-smes-in-enugu-north-lga-enugu-state-exploring-key-drivers-implementation-challenges-and-strategic-benefits doi:10.5281/zenodo.15736508 https://doi.org/10.5281/zenodo.15736508 https://zenodo.org/records/15736508/files/IJFEA%205(3)15-22.pdf?download=1 en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ International Journal of Financial Economics and Accounting 3023-3615 Vol. 5, No. 3, pp. 15-22

oai:airjournal.org:article/strategies-for-improving-waterlogged-soils-by-farmers-for-increased-crop-production-in-enugu-state 2025-06-18 ajase

Strategies for Improving Waterlogged Soils by Farmers for Increased Crop Production in Enugu State Nwosu, Phina Ifenyinwa Nwobi, A. U. Waterlogged Soil Soil Productivity Crop Production Farmers Enugu State Citation Nwosu P. I. & Nwobi The main purpose of the study was to determine the strategies for improving waterlogged soils by farmers for increased crop production in Enugu State. The study was guided by two research questions and two null hypotheses. A survey research design was adopted for the study. The population used for the study was 115 male and female farmers randomly selected from the various agricultural zones of Enugu State. The instrument used for data collection was structured questionnaire used to deduce respondents’ perception about agricultural practices and techniques used to improve waterlogged soils for increased crop production in Enugu State. The Instrument was validated by three experts, two from Department of Technology and Vocational Education who majored in Agricultural Education and one from Measurement and Evaluation from Department of Mathematics and Computer Science Education, all from Faculty of Education Enugu State University Science and Technology, Enugu. The internal consistency of the questionnaire was determined by the use of Cronbach Alpha reliability test which yielded a value of 0.76. Data generated were analyzed using mean to answer research questions and t-test to test the null hypotheses at probability level of 0.05. Based on the data analysed, the study identified use of drainage system such as tiles, pipes, application of compost-manure, use of mulch or cover crop, and subsoiling techniques. Common strategies that could be used by both male and female farmers to improve waterlogged soils for improved crop production in Enugu State. Based on the findings of the study, the researcher recommend that extension workers should regularly organize farmers education programmes to retrain farmers on the innovative techniques and practices that can be deployed to manage waterlogged farm lands. Keywords Waterlogged Soil; Soil Productivity; Crop Production; Farmers; Enugu State Citation Academic Ink Review Journal 2025-06-18 info:eu-repo/semantics/article Text text/html application/pdf https://airjournal.org/article/strategies-for-improving-waterlogged-soils-by-farmers-for-increased-crop-production-in-enugu-state doi:10.5281/zenodo.15687065 https://doi.org/10.5281/zenodo.15687065 https://pub-64d3441edbbe44ddac4f31a0b9379e70.r2.dev/journal-assets/articles/ajase/1e4b5769-7be9-4705-b457-f9a14928b944.pdf en info:eu-repo/semantics/openAccess https://creativecommons.org/licenses/by/4.0/ American Journal of Applied Sciences and Engineering 2766-7596 Vol. 6, No. 2, pp. 7-14 8d5b8bea-9155-458d-9089-df607e59648f