https://airjournal.org Latest peer-reviewed, open-access articles published by Academic Ink Review Journal (AIR JOURNAL). Covering management, sciences, engineering, and humanities. en-us CC BY 4.0 Academic Ink Review Journal editorial@airjournal.org (AIR Editorial Team) support@airjournal.org (AIR Technical Team) Wed, 20 May 2026 01:07:01 GMT https://airjournal.org/pwa-192x192.png https://airjournal.org https://airjournal.org/article/predictive-human-motion-modeling-for-enhanced-safety-and-efficiency-in-collaborative-robotics-4wvow https://airjournal.org/article/predictive-human-motion-modeling-for-enhanced-safety-and-efficiency-in-collaborative-robotics-4wvow editorial@airjournal.org (Armand Kirembu; Sofia Nevalainen; Hiroto Masrani)Armand KirembuSofia NevalainenHiroto Masrani Invalid Date IJRACS human motion predictioncollaborative roboticsmodel predictive controlsensor fusionsafetyintent recognitiononline adaptation https://airjournal.org/article/darts-decentralized-adaptive-control-for-robust-task-allocation-in-heterogeneous-robotic-swarms-8qx2a https://airjournal.org/article/darts-decentralized-adaptive-control-for-robust-task-allocation-in-heterogeneous-robotic-swarms-8qx2a editorial@airjournal.org (Naledi Voronin; Hiroto Varelas; Amaya Zorghani)Naledi VoroninHiroto VarelasAmaya Zorghani Invalid Date IJRACS decentralized adaptive controltask allocationheterogeneous multi-robot systemsrobustnessconsensus-based auctionssliding mode compensationfault-tolerant allocationswarm robotics https://airjournal.org/article/deep-reinforcement-learning-for-optimized-variable-impedance-control-in-compliant-robotic-manipulati-3q3ok https://airjournal.org/article/deep-reinforcement-learning-for-optimized-variable-impedance-control-in-compliant-robotic-manipulati-3q3ok editorial@airjournal.org (Kaelen Voss; Lina al-Jamil; Ren Ito)Kaelen VossLina al-JamilRen Ito Invalid Date IJRACS impedance controldeep reinforcement learningrobotic manipulationcompliant assemblyvariable impedance controlforce controlrobot learning https://airjournal.org/article/cybersecurity-breaches-and-shareholder-value-an-event-study-of-publicly-traded-companies-2020-2025-knkya https://doi.org/10.5281/zenodo.20271073 editorial@airjournal.org (Molokwu, Ifeoma Mirian; Okafor, Victor Ikechukwu; Chimezie Ada Uchenu-Ibezim)Molokwu, Ifeoma MirianOkafor, Victor IkechukwuChimezie Ada Uchenu-Ibezim Fri, 15 May 2026 00:00:00 GMT JBRS cybersecuritydata breachshareholder valueevent studystock market reactioncorporate financeinformation security risk https://airjournal.org/article/opening-the-black-box-the-causal-effect-of-explainable-ai-xai-on-consumer-trust-and-purchase-intenti-d9mzk https://airjournal.org/article/opening-the-black-box-the-causal-effect-of-explainable-ai-xai-on-consumer-trust-and-purchase-intenti-d9mzk editorial@airjournal.org (Prince Enyinnaya Eleje)Prince Enyinnaya Eleje Fri, 15 May 2026 00:00:00 GMT JBRS Explainable AI (XAI)Consumer TrustE-commercePurchase IntentRecommendation SystemsAlgorithmic TransparencyMachine Learning https://airjournal.org/article/impact-of-nitrate-on-water-quality-contamination-at-the-asaba-river-niger-drainage-system-to-the-atlantic-marine-ecosystem https://doi.org/10.5281/zenodo.20111584 editorial@airjournal.org (Okolotu, G. I.; Nwadiolu, R.; Akwenuke, O. M.; Eze, P. C.)Okolotu, G. I.Nwadiolu, R.Akwenuke, O. M.Eze, P. C. Sun, 10 May 2026 00:00:00 GMT IJNEA NitrateContaminationRiver DrainageRiver SystemMarine Ecosystem https://airjournal.org/article/ai-driven-optimization-of-nanoparticle-synthesis-parameters-for-tailored-biomedical-applications-iklba https://airjournal.org/article/ai-driven-optimization-of-nanoparticle-synthesis-parameters-for-tailored-biomedical-applications-iklba editorial@airjournal.org (Amara L. Vaziri; Kenji H. Morimoto; Liora S. Nadeem)Amara L. VaziriKenji H. MorimotoLiora S. Nadeem Sun, 10 May 2026 00:00:00 GMT IJNEA nanoparticle synthesisAI-driven optimizationBayesian optimizationgenetic algorithmbiomedical applicationssurrogate modelingexplainable AI https://airjournal.org/article/quantum-dot-sensitized-solar-cells-with-enhanced-stability-via-novel-perovskite-encapsulation-techni-azveo https://airjournal.org/article/quantum-dot-sensitized-solar-cells-with-enhanced-stability-via-novel-perovskite-encapsulation-techni-azveo editorial@airjournal.org (Thalman Varkey; Elowen Thorne-Castillo; Kaito Zephyrin)Thalman VarkeyElowen Thorne-CastilloKaito Zephyrin Sun, 10 May 2026 00:00:00 GMT IJNEA Quantum Dot-Sensitized Solar CellsPerovskite EncapsulationPhotovoltaic StabilityNanotechnologyThird-Generation Solar CellsCharge Transport https://airjournal.org/article/supply-chain-resiliency-in-the-face-of-geopolitical-tensions-a-comparative-study-of-global-industrie-1vnzs https://airjournal.org/article/supply-chain-resiliency-in-the-face-of-geopolitical-tensions-a-comparative-study-of-global-industrie-1vnzs editorial@airjournal.org (Eleanor Vance; Kenji Tanaka; Marcus Chen)Eleanor VanceKenji TanakaMarcus Chen Wed, 06 May 2026 00:00:00 GMT JBRS supply chain resiliencygeopolitical riskglobal supply chainsfriendshoringcomparative industry analysisautomotivesemiconductorspharmaceuticals https://airjournal.org/article/impact-of-hydro-potential-hydrogen-on-river-system-quality-in-response-to-the-aquatic-ecosystem-hydro-index https://doi.org/10.5281/zenodo.20101188 editorial@airjournal.org (Okolotu, G. I.; Nwadiolu, R.; Akwenuke, O. M.; Okeke, C. G.)Okolotu, G. I.Nwadiolu, R.Akwenuke, O. M.Okeke, C. G. Mon, 04 May 2026 00:00:00 GMT IJSEET Hydro Potential HydrogenHydro Index FactorRiver SystemHeadwaterTributaries https://airjournal.org/article/turbidity-impact-on-water-quality-index-of-the-aquatic-ecosystem-at-the-river-niger-basin-in-asaba-nigeria https://doi.org/10.5281/zenodo.19954468 editorial@airjournal.org (Okolotu, G. I.; Nwadiolu, R.; Akwenuke, O. M.; Eje, B. E.)Okolotu, G. I.Nwadiolu, R.Akwenuke, O. M.Eje, B. E. Fri, 01 May 2026 00:00:00 GMT IJEES TurbidityWater Quality IndexRiver BasinTypes of BasinsAquatic Ecosystem https://airjournal.org/article/neurobehavioral-determinants-of-earnings-manipulation-under-algorithmic-corporate-governance-systems-tp5hf https://doi.org/10.5281/zenodo.20129301 editorial@airjournal.org (Okafor, Victor Ikechukwu; Molokwu, Ifeoma Mirian; Ogbonnaya, Agatha Nkiru)Okafor, Victor IkechukwuMolokwu, Ifeoma MirianOgbonnaya, Agatha Nkiru Thu, 30 Apr 2026 00:00:00 GMT IJAFIS algorithmic governanceearnings manipulationneurobehavioralreal activities manipulationdiscretionary accrualsmanagerial behaviorstress physiology https://airjournal.org/article/the-legacy-of-ghost-worker-syndicates-in-nigeria-s-public-service-historical-roots-and-reform-responses-in-enugu-state https://doi.org/10.5281/zenodo.19698713 editorial@airjournal.org (Obiamaka Linda P. Egbo)Obiamaka Linda P. Egbo Wed, 22 Apr 2026 00:00:00 GMT CJM Ghost WorkersPayroll FraudNigeriaPublic Sector ReformEnugu StateInstitutional TheoryPrincipal-AgentReform ResponsesPatronage PoliticsBiometric Verification 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 https://doi.org/10.5281/zenodo.19664967 editorial@airjournal.org (Ozoemena, Chibueze Romanus)Ozoemena, Chibueze Romanus Mon, 20 Apr 2026 00:00:00 GMT IJEES Design DeficienciesBuilding MaintenanceResidential BuildingsPost Occupational EvaluationEnugu Urban https://airjournal.org/article/capital-market-development-and-financial-institution-recapitalization-in-nigeria-a-policy-analysis https://doi.org/10.5281/zenodo.19666181 editorial@airjournal.org (Ojeh, Augustine; Amaechi Marcellus Chukwu; Eze, Joseph Chukwudi; Nkwo, Festus Ndubuisi)Ojeh, AugustineAmaechi Marcellus ChukwuEze, Joseph ChukwudiNkwo, Festus Ndubuisi Sun, 19 Apr 2026 00:00:00 GMT IJAFA Capital Market DevelopmentFinancial Institution RecapitalizationFinancial StabilityEconomic Growth https://airjournal.org/article/dividend-policy-and-shareholder-wealth-creation-in-nigerian-pharmaceutical-firms-regulatory-implications https://doi.org/10.5281/zenodo.19644654 editorial@airjournal.org (Ojeh, Augustine; Eneh, Sylvia Nnenna; Okonkwo, Bonaventure S.; Festus Ndubuisi Nkwo)Ojeh, AugustineEneh, Sylvia NnennaOkonkwo, Bonaventure S.Festus Ndubuisi Nkwo Fri, 17 Apr 2026 00:00:00 GMT GJAF Dividend PolicyShareholder WealthFirm PerformanceRegulatory ComplianceNigerian Pharmaceutical Firms https://airjournal.org/article/water-temperature-impact-assessment-on-aquatic-ecosystem-water-quality-in-response-to-oxygen-availability-a-river-measurement-approach https://doi.org/10.5281/zenodo.19480826 editorial@airjournal.org (Okolotu, G. I.; Nwadiolu, R.; Akwenuke, O. M.; Oluka, S. I.)Okolotu, G. I.Nwadiolu, R.Akwenuke, O. M.Oluka, S. I. Sun, 12 Apr 2026 00:00:00 GMT IJSEET Water TemperatureWater Quality IndexAquatic EcosystemDissolve OxygenOtu Ogwu https://airjournal.org/article/oxygen-impact-assessment-in-liquid-pollution-and-purification-of-aquatic-biomes-using-hydro-bio-interplay-functions https://doi.org/10.5281/zenodo.19474647 editorial@airjournal.org (Okolotu, G. I.; Nwadiolu, R.; Akwenuke, O. M.; Okeke, C. G.)Okolotu, G. I.Nwadiolu, R.Akwenuke, O. M.Okeke, C. G. Wed, 08 Apr 2026 00:00:00 GMT IJNEA Liquid PollutionLiquid PurificationOxygen InterplayDissolve OxygenBiochemical OxygenAquatic Biome https://airjournal.org/article/assessment-of-land-use-changes-induced-by-oil-industries-in-oil-based-communities-in-akwa-ibom-state https://doi.org/10.5281/zenodo.19433940 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.]]> editorial@airjournal.org (Chijioke, Edmund Ogochukwu)Chijioke, Edmund Ogochukwu Wed, 08 Apr 2026 00:00:00 GMT IJSEET Land UseEnvironmentDegradationExplorationProduction https://airjournal.org/article/tax-policy-and-economic-growth-in-nigeria-analysis-of-efficacy-challenges-and-pathways-for-reform https://doi.org/10.5281/zenodo.19355079 editorial@airjournal.org (Ogo, Chris C.; Nwabueze, Calista I.; Okorie, Anthony, N.)Ogo, Chris C.Nwabueze, Calista I.Okorie, Anthony, N. Tue, 31 Mar 2026 00:00:00 GMT IJAFRM Tax PolicyEconomic GrowthTax AdministrationNigeriaTax ReformDevelopment Finance https://airjournal.org/article/accounting-for-corporate-influence-in-online-information-ecosystems https://doi.org/10.5281/zenodo.19089264 editorial@airjournal.org (Chukwuani, Victoria Nnenna)Chukwuani, Victoria Nnenna Wed, 18 Mar 2026 00:00:00 GMT CJM Corporate InfluenceOnline Information EcosystemsAlgorithmic GovernanceInformation IntegrityDigital Economy AccountingPlatform Governance https://airjournal.org/article/ethical-accounting-in-autonomous-corporate-structures https://doi.org/10.5281/zenodo.19098221 editorial@airjournal.org (Chukwuani, Victoria Nnenna)Chukwuani, Victoria Nnenna Wed, 18 Mar 2026 00:00:00 GMT IJSMBP Ethical AccountingAutonomous CorporationsAlgorithmic GovernanceBlockchain AccountingCorporate AccountabilityFinancial Transparency https://airjournal.org/article/conventional-methods-of-geothermal-exploration https://doi.org/10.5281/zenodo.18922383 editorial@airjournal.org (Ezetoha, N. O.; Onyekuru, S. O.; Njoku, I. O.)Ezetoha, N. O.Onyekuru, S. O.Njoku, I. O. Mon, 09 Mar 2026 00:00:00 GMT IJGEM Geothermal EnergyGeothermal ExplorationResource OverestimationConventional Methods 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 https://doi.org/10.5281/zenodo.18841448 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. ]]> editorial@airjournal.org (Akabuike, J. C.; Eyisi, I. G.; Njelita, I. A.; Eyisi, C. C.; Nwachukwu, C. C.)Akabuike, J. C.Eyisi, I. G.Njelita, I. A.Eyisi, C. C.Nwachukwu, C. C. Mon, 09 Mar 2026 00:00:00 GMT MPHRJ Attention SpanMedical StudentsSocial MediaSleep Deprivation https://airjournal.org/article/effect-of-green-financial-management-on-the-performance-of-corporate-organizations-in-nigeria https://doi.org/10.5281/zenodo.18899361 editorial@airjournal.org (Okafor, Chinwe Sally; Nwonovo, Chioma Rachael)Okafor, Chinwe SallyNwonovo, Chioma Rachael Sat, 07 Mar 2026 00:00:00 GMT IJAFRM Green Financial ManagementCorporate PerformanceGreen BudgetingGreen AccountingCorporate Organizations https://airjournal.org/article/sustainable-tax-refund-and-financial-performance-of-small-and-medium-scale-enterprises-smes-in-nigeria https://doi.org/10.5281/zenodo.18901976 editorial@airjournal.org (Ogbonna, Helen Nneka; Echezonabugu, Emmanuela Chioma; Nwabuisi, Anthony Okorie)Ogbonna, Helen NnekaEchezonabugu, Emmanuela ChiomaNwabuisi, Anthony Okorie Sat, 07 Mar 2026 00:00:00 GMT IJFEA Sustainable Tax RefundTax Refund AmountTax Refund RatioDeferred Tax RefundProfit for the YearSME Financial Performance Cite as: OgbonnaH. N.EchezonabuguA. O. https://airjournal.org/article/effects-of-weak-integration-of-weather-climatic-conditions-on-building-maintenance-costs-evidence-from-nigeria https://doi.org/10.5281/zenodo.18873865 editorial@airjournal.org (Chukwu Chinaechetam Emakpor; Chioma Ukamaka; Atuegbu; Juliet Onyinyechi)Chukwu Chinaechetam EmakporChioma UkamakaAtuegbuJuliet Onyinyechi Sat, 07 Mar 2026 00:00:00 GMT CJM Building Maintenance CostsWeather-Climatic ConditionsWater DamageStructural Issues CJM 8.1 (1-12) https://airjournal.org/article/artificial-intelligence-and-predictive-analytics-in-underwriting-implications-for-insurance-risk-assessment-in-nigeria https://doi.org/10.70878/ijafrm.2026.e1480324 editorial@airjournal.org (Okeke, Daniel Chukwudi; Agbaji, B. C.; Iloegbunam, D. N.)Okeke, Daniel ChukwudiAgbaji, B. C.Iloegbunam, D. N. Sat, 07 Mar 2026 00:00:00 GMT IJAFRM Artificial IntelligencePredictive AnalysisUnderwritingInsurance Risk AssessmentFraud DetectionPolicy PersonalizationCustomer Experience https://airjournal.org/article/investigate-the-effect-of-building-design-deficiencies-on-post-occupational-maintenance-costs-in-public-buildings-in-enugu-metropolis https://doi.org/10.5281/zenodo.18874106 editorial@airjournal.org (Nnamani, O. M.; Ononuju, F. I.)Nnamani, O. M.Ononuju, F. I. Thu, 05 Mar 2026 00:00:00 GMT IJEES Building Design DeficienciesPost-Occupational Maintenance CostsPublic BuildingsEnugu Metropolis https://airjournal.org/article/effect-of-inadequate-structural-support-on-building-renovation-costs-in-enugu-state-nigeria https://doi.org/10.5281/zenodo.18874342 editorial@airjournal.org (Atuegbu, J. O.; Nnamani, O. M.)Atuegbu, J. O.Nnamani, O. M. Thu, 05 Mar 2026 00:00:00 GMT IJISE Inadequate Structural SupportBuilding Renovation CostsEnugu StateStructural Weaknesses ChinaechetamAtuegbuO. M. https://airjournal.org/article/environmental-disclosure-and-financial-performance-of-oil-and-gas-firms-in-nigeria https://doi.org/10.52589/ajafr-w7wytuay 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]]> editorial@airjournal.org (Agbemtumi Agbemashior; Onyinye Laura Chukwu; Emmanuel Osita Egbunike)Agbemtumi AgbemashiorOnyinye Laura ChukwuEmmanuel Osita Egbunike Wed, 18 Feb 2026 00:00:00 GMT IJAFIS Environmental DisclosureFinancial PerformanceOil and Gas FirmsEnvironmental Cost DisclosureAssets UtilizationNet Profit Margin https://airjournal.org/article/a-review-of-geothermal-potential-of-the-world https://doi.org/10.5281/zenodo.18673197 editorial@airjournal.org (Ezetoha, N. O.; Njoku, I. O.)Ezetoha, N. O.Njoku, I. O. Wed, 18 Feb 2026 00:00:00 GMT IJGEM Geothermal EnergyActive RegionsRenewable EnergyWind Energy https://airjournal.org/article/an-assessment-of-the-adequacy-of-public-infrastructure-in-enugu-urban https://doi.org/10.5281/zenodo.18666043 editorial@airjournal.org (Chijoke, E. O.; Eke, B. L.)Chijoke, E. O.Eke, B. L. Tue, 17 Feb 2026 00:00:00 GMT IJEES Public InfrastructureEnugu UrbanFinancial ConstraintsPolitical InterferenceCommunity Facilities https://airjournal.org/article/the-concept-of-behavioral-transparency-in-corporate-financial-reporting https://doi.org/10.5281/zenodo.19095318 editorial@airjournal.org (Chukwuani, Victoria Nnenna)Chukwuani, Victoria Nnenna Sat, 31 Jan 2026 00:00:00 GMT IJAFIS Behavioral TransparencyCorporate Financial ReportingDisclosure BehaviorCorporate GovernanceAccounting TransparencyFinancial Reporting Quality https://airjournal.org/article/the-role-of-accounting-in-managing-data-as-a-strategic-asset https://doi.org/10.5281/zenodo.19086458 editorial@airjournal.org (Chukwuani, Victoria Nnenna)Chukwuani, Victoria Nnenna Sat, 31 Jan 2026 00:00:00 GMT IJAFA Data AssetsDigital EconomyIntangible AssetsAccounting Information SystemsData GovernanceStrategic Accounting https://airjournal.org/article/effect-of-green-accounting-reporting-on-the-financial-performance-of-manufacturing-firms-in-nigeria https://doi.org/10.5281/zenodo.18429834 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.]]> editorial@airjournal.org (Agba, C. L.; Ugwu, N. E.; Nwabuisi, Anthony Okorie)Agba, C. L.Ugwu, N. E.Nwabuisi, Anthony Okorie Fri, 30 Jan 2026 00:00:00 GMT IJAFIS Green Accounting ReportingFinancial PerformanceEnvironmental Protection ExpenditureEnergy Consumption CostWaste Management Cost https://airjournal.org/article/tax-revenue-and-economic-growth-in-nigeria https://doi.org/10.5281/zenodo.18434884 editorial@airjournal.org (Nwadibe, C. L.; Ozoilo, I. V.; Nwabuisi, Anthony Okorie)Nwadibe, C. L.Ozoilo, I. V.Nwabuisi, Anthony Okorie Fri, 30 Jan 2026 00:00:00 GMT IJAFA Tax RevenueCompany Income Tax (CIT)Value Added Tax (VAT)Petroleum Profit Tax (PPT)Poverty Headcount Ratio (PHR)Economic GrowthEconomic Development https://airjournal.org/article/inventory-management-and-accounting-system-of-hospitals-in-anambra-state https://doi.org/10.70878/ijafrm.2026.22025c6d editorial@airjournal.org (Onwugbufor, T. F.; Anyadufu, A. O.)Onwugbufor, T. F.Anyadufu, A. O. Tue, 27 Jan 2026 00:00:00 GMT IJAFRM Inventory ManagementAccounting System of HospitalsAnambra StateTaro Yamane formula https://airjournal.org/article/challenges-and-prospects-of-esg-reporting-in-nigeria-s-banking-industry-regulatory-compliance-or-strategic-value-creation https://doi.org/10.5281/zenodo.18297395 editorial@airjournal.org (Olatunbosun, Iyanu Emmanuel)Olatunbosun, Iyanu Emmanuel Thu, 22 Jan 2026 00:00:00 GMT IJAFRM ESG ReportingNigeria's Banking IndustryRegulatory ComplianceStrategic Value CreationSustainable Finance in Emerging Economies https://airjournal.org/article/effect-of-green-financial-management-on-firm-value-of-manufacturing-firms-in-nigeria https://doi.org/10.5281/zenodo.18226927 editorial@airjournal.org (Ezeokeke, Anthonia Chinyere; Ikwueze, Uchechukwu Olivia; Nwabuisi, Anthony Okorie)Ezeokeke, Anthonia ChinyereIkwueze, Uchechukwu OliviaNwabuisi, Anthony Okorie Tue, 13 Jan 2026 00:00:00 GMT GJFBR Green Financial ManagementGreen Investment RatioEnvironmental ExpenditureEnergy Efficiency CostMarket CapitalizationFirm Value Citations &#8211APA EzeokekeA. C.IkwuezeU. O.& Nwabuisi9(1) https://airjournal.org/article/influence-of-firm-characteristics-on-environmental-sustainability-reporting-in-nigerian-firms https://doi.org/10.5281/zenodo.18184723 editorial@airjournal.org (Nwabuisi, Anthony Okorie; Okeke, Daniel Chukwudi; Ojonta, Buchi Austin)Nwabuisi, Anthony OkorieOkeke, Daniel ChukwudiOjonta, Buchi Austin Mon, 12 Jan 2026 00:00:00 GMT IJAFA Firm CharacteristicsEnvironmental Sustainability ReportingFinancial Leverage https://airjournal.org/article/the-role-of-accounting-in-managing-platform-economy-monopolies https://doi.org/10.5281/zenodo.19071218 editorial@airjournal.org (Ogbodo, N. R.; Agu, Wilfred Nnabuike; Egiyi, Modesta Amaka)Ogbodo, N. R.Agu, Wilfred NnabuikeEgiyi, Modesta Amaka Wed, 31 Dec 2025 00:00:00 GMT IJAFRM Platform EconomyAccounting TransparencyDigital MonopoliesCompetition PolicyFinancial ReportingData Assets https://airjournal.org/article/effect-of-green-firms-characteristics-on-the-environmental-disclosure-of-manufacturing-firms-in-nigeria https://doi.org/10.5281/zenodo.18406592 editorial@airjournal.org (Nwabuisi, A. O.; Ozioko, C. Blessing; Ojonta, Buchi Austin)Nwabuisi, A. O.Ozioko, C. BlessingOjonta, Buchi Austin Wed, 31 Dec 2025 00:00:00 GMT GJAF Green Firms’ CharacteristicsEnvironmental Disclosure of Manufacturing FirmsEnvironmental Reporting Cite as: NwabuisiA. O.OziokoB. A. https://airjournal.org/article/data-driven-pharmaceutical-supply-chain-optimisation-to-reduce-medication-shortages-in-rural-u-s-healthcare-facilities https://doi.org/10.70878/cjmhs.2025.a0fe9530 editorial@airjournal.org (A. I. Botica; A. J. Smith; B. K. Jones)A. I. BoticaA. J. SmithB. K. Jones Wed, 31 Dec 2025 00:00:00 GMT CJMHS Pharmaceutical Supply ChainMedication ShortagesRural HealthcareDemand ForecastingInventory OptimisationSupply Chain Resilience https://airjournal.org/article/effect-of-the-digital-economy-system-on-organizational-sustainability-in-south-east-nigeria https://doi.org/10.5281/zenodo.18446886 editorial@airjournal.org (Igwilo, Roseline Nzube; Adim, Chidinma Ginikanwa)Igwilo, Roseline NzubeAdim, Chidinma Ginikanwa Wed, 31 Dec 2025 00:00:00 GMT CJSSH Digital Economy SystemOrganizational SustainabilitySouth East Nigeria https://airjournal.org/article/effect-of-the-igbo-women-entrepreneurs-on-the-development-of-enugu-municipality https://doi.org/10.5281/zenodo.18444243 editorial@airjournal.org (Adim, Chidinma Ginikanwa; Igwilo, Roseline Nzube)Adim, Chidinma GinikanwaIgwilo, Roseline Nzube Wed, 31 Dec 2025 00:00:00 GMT CJAC Igbo Women EntrepreneursDevelopmentEnugu MunicipalityWomen-Owned Businesses CJAC 6.1 (11-22) https://airjournal.org/article/sustainable-value-added-tax-vat-and-economic-growth-of-nigeria https://doi.org/10.5281/zenodo.18161728 editorial@airjournal.org (Onoh, J. G.; Ucheime, I. E.; Nwabuisi, Anthony Okorie)Onoh, J. G.Ucheime, I. E.Nwabuisi, Anthony Okorie Wed, 31 Dec 2025 00:00:00 GMT IJFEA Sustainable Value Added Tax (VAT)Economic GrowthGross Domestic ProductVAT on ImportsVAT on ExportsVAT on Non-Oil Revenue https://airjournal.org/article/strategies-for-enhancing-microbial-activities-to-improve-vermicomposting-for-increased-soil-fertility-in-enugu-agricultural-zone https://doi.org/10.5281/zenodo.18334748 editorial@airjournal.org (Ugwuede, Anthonia Adaora; Aneke, C. U.)Ugwuede, Anthonia AdaoraAneke, C. U. Sun, 28 Dec 2025 00:00:00 GMT AJASE Strategies for Microbial ActivitiesIncreased Soil FertilityEnugu Agricultural Zone AJASE 6.4(12-22) https://airjournal.org/article/linguistic-vitality-of-igbo-in-digital-business-communication https://doi.org/10.70878/cjac.2025.a699d001 editorial@airjournal.org (Davidson U. Mbagwu; Ebele A. N)Davidson U. MbagwuEbele A. N Sat, 20 Dec 2025 00:00:00 GMT CJAC Cultural SustainabilityDigital EntrepreneurshipEnugu MetropolisIgbo LanguageIndigenous LanguageLinguistic Vitality Theory CJAC 6.1 (1-10) https://airjournal.org/article/evaluation-of-influence-of-regular-use-of-agrochemicals-on-physicochemical-properties-of-floodplain-soils-in-awka-north https://doi.org/10.5281/zenodo.17965037 editorial@airjournal.org (Ilouno, E. E.; Okafor, M. J.)Ilouno, E. E.Okafor, M. J. Sat, 20 Dec 2025 00:00:00 GMT AJASE Eco-Friendly Paving BlocksIndigenous MaterialsSustainable Construction Materials Citation IlounoE. E. & Okafor https://airjournal.org/article/design-and-implementation-of-a-web-based-management-system-for-mgbakwu-cooperative-society https://doi.org/10.5281/zenodo.17972078 editorial@airjournal.org (Nwoye, J. N.; Mmaduakonam, N. E. G.; Ezeanya, I. H.)Nwoye, J. N.Mmaduakonam, N. E. G.Ezeanya, I. H. Sat, 20 Dec 2025 00:00:00 GMT JCSRE Cooperative ManagementWeb-Based SystemFinancial AccountingLoan ManagementDigital TransformationReactFlaskMySQL https://airjournal.org/article/effect-of-digital-payment-channels-on-the-profitability-of-nigerian-financial-institutions-a-panel-data-approach https://doi.org/10.70878/ijfea.2025.dd0eebd1 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]]> editorial@airjournal.org (Edogbo, D. A.; Udefi, G. N.; Okonkwo, Bonaventure S.; Nkwo, F. N.)Edogbo, D. A.Udefi, G. N.Okonkwo, Bonaventure S.Nkwo, F. N. Sat, 20 Dec 2025 00:00:00 GMT IJFEA Digital Payment ChannelsProfitabilityNigerian Financial InstitutionsPanel Regression https://airjournal.org/article/integrated-assessment-of-biogas-generation-potential-from-agricultural-waste-in-tertiary-institutions-of-anambra-state https://doi.org/10.5281/zenodo.17948807 editorial@airjournal.org (Odogwu, Ugochukwu Chinedu; Ernest-Okoye, Ngozi)Odogwu, Ugochukwu ChineduErnest-Okoye, Ngozi Thu, 18 Dec 2025 00:00:00 GMT IJEES Biogas Generation PotentialAgricultural WasteAnaerobic DigestionSustainable EnergyTertiary Institutions 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 https://doi.org/10.5281/zenodo.17863404 editorial@airjournal.org (Sultan Hassan Mohammed Al-Halemi; Rasheed Abod .S. Abolohoom)Sultan Hassan Mohammed Al-HalemiRasheed Abod .S. Abolohoom Wed, 10 Dec 2025 00:00:00 GMT IJAFRM Machine LearningDeep LearningAccounting Information QualityInternal AuditYemeni Banks https://airjournal.org/article/blockchain-for-accountability-a-systematic-review-of-anti-corruption-mechanisms-in-nigeria-s-public-finance-management https://doi.org/10.5281/zenodo.17875946 editorial@airjournal.org (Olatunbosun, Iyanu Emmanuel)Olatunbosun, Iyanu Emmanuel Wed, 10 Dec 2025 00:00:00 GMT IJAFRM Systematic ReviewBlockchain for AccountabilityAnti-Corruption MechanismsPublic Finance ManagementSmart Contracts https://airjournal.org/article/government-funding-and-nigeria-s-external-debt-profile https://doi.org/10.70878/ijepp.2025.889677cd editorial@airjournal.org (Molokwu, Ifeoma Mirian; Ufoaroh, E. T.)Molokwu, Ifeoma MirianUfoaroh, E. T. 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