bluuebunny/crossref_metadata_2025 huggingface dataset:
EFFECT OF EXTERNAL AUDIT OPINION ON THE TRANSPARENCY OF FINANCIAL REPORTING QUALITY OF SELECTED NIGERIAN DEPOSIT MONEY BANKS
Authors: ONAOLAPO A. R.  , OYELEYE K. W.
Published: January 2025

The growing complexity of business transactions brought about by globalization of capital markets have made it mandatory for regulators, and auditing firms to see the need for common standards in all areas of financial reporting. Despite these positive developments, the extent to which external audit opinion influences transparency of Financial Reporting Quality of selected Nigerian deposit money banks remains a subject of concern among participant in Nigerian Deposit Money Banks (NDMBs) sector. This study examined the nexus between external audit opinion and transparency of Financial Reporting Quality of selected Nigerian deposit money banks The study employed survey research design using structured questionnaire. The population of the study comprised of senior staff of accounting departments of selected NDMBs from where a sample of seven (7) banks were purposively selected based on ease of data collection. The respondents include twelve (12) senior staffs in the account departments of each of the sampled banks to give 84 respondents. Both descriptive and inferential statistics were employed for the purpose of the data analysis. Descriptive statistics include frequency tables and percentage count while inferential statistics such as multiple regression analysis was used to examine the effect of external audit opinion on transparency of FRQ of NDMBs. Findings from the multiple regression analysis showed that two of the five explanatory variables were significant in explaining variation in transparency of financial reporting quality. These are External Audit Firm Reputation (p= .000) and Perception of Financial Restatements (p=.035).  The study concluded that there is a significant relationship between external audit opinion and transparency of FRQ of NDMBs. It is therefore recommended that NDMBs should continue to engage reputable external audit firms known for their stringent audit standards and independence. The significant positive impact of audit firm reputation on financial transparency underscores the need for high-quality audits.
IMITATION AND SALES EXPANSION OF PAINT MANUFACTURING FIRMS IN SOUTH-EAST, NIGERIA
Authors: CHIDI MARCEL AYOZIE
Published: January 2025

This study investigated the relationship between imitation and sales expansion in paint manufacturing firms in South-East, Nigeria. Descriptive survey research design was used and questionnaire served as the instrument of data collection. Data collected were analysed using percentages and mean statistic. Pearson product moment correlation coefficient, with the help of SPSS 21.0 were used to test the hypotheses. The study revealed that observation and reverse engineering have significantly and positive influence on sales volume and customer retention. The study concluded that the achievement of business growth in paint manufacturing firms depends on the extent of utilisation of observation and reverse engineering technological transfer agreement as such will lead to increased sales volume and customer retention. Based on the above, it is hereby recommended that paint manufacturing firms should go for imitation by observation so as to achieve sales expansion. These paint manufacturing firms should imitate bigger company’s technology through reverse engineering and adopt such to their system so as to achieve customer retention and increased sales volume.
BASEL III LIQUIDITY REQUIREMENTS AND BANK PROFITABILITY
Authors: DR. YUNANA ARIN  , SAMSON I. NYAHAS  , EKOJA B. EKOJA
Published: January 2025

This paper examines the impact of Basel III liquidity requirements, specifically the Liquidity Coverage Ratio (LCR) and the Net Stable Funding Ratio (NSFR), on the profitability of banks in Nigeria, using regression discontinuity design (RDD) to analyze data from 14 banks over the period from 2009 to 2020. The study provides empirical insights into how these regulations influence bank performance, focusing on return on assets (ROA) and return on equity (ROE). The results reveal that the LCR has a significant positive impact on ROA, indicating that holding adequate high-quality liquid assets improves asset efficiency. However, its effect on ROE is insignificant, suggesting that enhanced liquidity does not necessarily translate into higher returns for shareholders. Similarly, the NSFR shows a significant positive impact on ROA but an insignificant effect on ROE, highlighting the benefits of long-term funding stability for asset profitability without significantly boosting shareholder returns. These findings suggest that while Basel III liquidity requirements contribute to enhancing bank stability and operational performance, they may not immediately result in higher equity returns in the Nigerian context. The study recommends that banks optimize their capital allocation and liquidity management strategies to achieve a balance between regulatory compliance and shareholder value. Additionally, regulators, particularly the Central Bank of Nigeria (CBN), should periodically review liquidity requirements to reflect the unique challenges of the Nigerian banking environment. This study contributes to the existing literature by providing empirical evidence on the impact of Basel III liquidity requirements on bank profitability in the Nigerian context. The use of Regression Discontinuity Design offers a robust approach to identifying causal effects, enriching the understanding of how liquidity management practices affect financial performance, particularly in emerging markets where liquidity risks are more pronounced.
EFFECT OF STRATEGIC MANAGEMENT PRACTICES ON THE ORGANIZATIONAL PERFORMANCE OF SELECTED AGRIBUSINESS FIRMS IN NIGERIA
Authors: TAJUDEEN L, B.  , OYELEYE K. W.
Published: January 2025

Strategic Management is described as ongoing planning, monitoring, analysis and assessment of all necessities an organization needs to meet its goals and objectives. The extent to which strategic management practices affect organizational performance as remained a subject of concern among participant in Agribusiness firms industry in Nigeria. This study therefore makes it imperative for an in-depth study on the nexus between strategic management practices and organizational performance of selected Agribusiness Firms in Nigeria. The study employed descriptive survey design using structured questionnaire. The sample size of seven (7) selected Agribusiness Firms in Nigeria was arrived at using simple purposive sampling technique. Both descriptive and inferential statistics was used for data analysis. Descriptive statistics such as percentage count and frequency table while inferential statistics of multiple regression were was used to analyse the effect of strategic management practices on the organizational performance of selected Agribusiness Firms in Nigeria. Findings from the result of multiple regression analysis revealed that, strong contributory relationships were reported for all the variables taken together with both coefficient of determination (R2) and adjusted R2 being 0.398 and 0.384 (40% and 49%) respectively. The fitness of the model is validated given the significance of prob ≥ f = 0.0036 and f (4, 5) = 56.00.Level of relationship exhibit positive effect on SMEs performance. In particular three of the explanatory variables show significant impact on SMEs performance. These are Strategy Formulation, Strategy Implementation and Strategy Evaluation with a P – Values of 0.000, 0.085 and 0.000 respectively. The study concluded that, positive relationship exists between strategic management practices and organizational performance of selected Agribusiness Firms in Nigeria.
THE ROLE OF INTERNAL AUDIT FUNCTION IN ENHANCING RISK MANAGEMENT
Authors: DORIS USIOMOIFOH EHIAGWINA  , OLUWAKEMI JANET AKINTAYO  , OYALEKE OLUFEMI KOLAPO  , OLUSEGUN ADESOLA AKINLOYE
Published: January 2025

This study explored the role of internal audit in enhancing risk management, focusing on banks. It aimed to assess internal audit effectiveness, monitoring processes, and risk management. The research posed questions on the effectiveness of internal audits and monitoring processes, and the extent of risk management's effectiveness using questionnaire as the survey instrument. Three hypotheses were tested using a questionnaire survey method. Findings revealed effective internal audit functions at First Bank at Okpara Avenue, in Enugu, with robust monitoring processes ensuring smooth business transactions. An effective risk management process was also identified, capable of detecting and preventing errors and fraud. The study evaluated the influence of these variables on Nigerian banks, employing the chi-square model. The result showed that the value of calculated X20.298 is greater than the critical value of X20.05 at a significant of 0.585. Therefore, we reject the null hypothesis and accept the alternative hypothesis. Thus, we accept that internal audit functions are effective in First Bank and are positive and significant. Results indicated that a well-managed internal audit environment contributes to risk management and fraud prevention, reducing fraud likelihood. Recommendations included ensuring proper management of the internal audit environment, reviewing customer and supplier complaints, and securing accurate financial records.
APPRAISAL OF INFLUENCE OF TAX-PRO MAX ADOPTION ON TAX ADMINISTRATION IN NIGERIA
Authors: ADEAGBO, KHADIJAT AYOBAMI  , ANIFOWOSE, OLUTAYO MODUPE  , OLANIYI, OLADIMEJI BUKOLA
Published: January 2025

This study aimed at appraising influence of the adoption of Tax-Pro Max on tax administration in Nigeria.  It determined how Tax-Pro Max adoption had effect accountability for taxes, curb tax avoidance and evasion and reduction in fraudulent malpractices. Survey research design and judgemental sampling techniques were employed for the study. The population for the study consisted of Federal Inland Revenue Service (FIRS) Officials, Corporate Taxpayer, Tax Consultants and Accountants, Auditors, Managers and Owners of SMEs who were in Ibadan, Oyo State. The sample size selected for the study was 200 based on stratified random sampling technique. Data were collected with the aid of a structured questionnaire which use 4 likert-scale for measurement. Data gathered through 179 questionnaires retrieved from the respondents were used for the analysis. Descriptive statistics of percentages, mean and standard deviation were used to analyze respondents’ opinions to the questionnaire using 4 Likert scales while linear regression was used for hypotheses testing. Regression analysis results confirmed that TaxPro Max adoption enhance tax remittance accountability, curb tax avoidance and evasion and reduce tax fraudulent malpractices with (F value = 1501.79, p = .000), (1170.05, p = .000) and (F value = 1314.7, p = .000) respectively. These results showed that TaxPro Max adoption significantly influence tax administration in Nigeria. The study recommends that government should enactment laws which will regulate the operation of TaxPro Max system in Nigeria to avert unnecessary legal dispute and strengthen legitimacy of the system.
LAPLACE DECOMPOSITION ANALYSIS OF A RADIATIVE SODIUM BICARBONATE NANO FLUID FLOW NEAR A STAGNATED POINT IN A POROUS MEDIUM
Authors: MUSA, ALEX  , WARIBOKO, B. G.
Published: January 2025

Laplace Decomposition Method was used to analyzed the sodium bicarbonate nano fluid near a stagnated point in a porous medium. The Navier Stokes equation describing the flow was transformed into partial differential equations using similarity transformational variables, with boundary conditions. The differential equations were solved using the Laplace Decomposition analysis. Results obtained, show that a decrease in  and Da leads to increase in the fluid velocity. However, the fluid velocity decreased as magnetic parameter increases, indicating that the magnetic field tends to retard the motion of the fluid. The flow temperature was also found to have increase with an increase in the radiative number N, resulting from nano particles used for boosting the thermal conductivity of the fluid.
IMPACT OF ADAPTIVE STRATEGIES IN URBAN FLOOD MANAGEMENT IN LOKOJA, KOGI STATE, NIGERIA
Authors: BAMIDELE JULIUS, OLUWAFEMI  , DR RICHARD KOTTER
Published: January 2025

Flooding poses a persistent challenge to Lokoja, a city in Nigeria strategically located at the confluence of the Niger and Benue Rivers. This study investigates the adaptive strategies employed by residents to mitigate the impacts of recurrent floods. Using a mixed-methods approach, data was collected through surveys and interviews with residents and stakeholders. Findings indicate that 73% of respondents identified the construction and maintenance of drainage systems as the most effective adaptive measure, emphasizing the urgent need for improved urban infrastructure. Community-based flood management initiatives, supported by 52% of participants, were highlighted as essential for fostering collective resilience through grassroots engagement. Additionally, 47% of respondents advocated for the implementation of early warning systems to enable timely responses to impending floods. The study reveals significant variability in the perceptions of adaptive measures, underscoring the necessity for tailored interventions that address the specific needs of vulnerable populations. It advocates for a multi-stakeholder approach involving government agencies, community leaders, and non-governmental organizations to ensure sustainable flood management. The findings emphasize the importance of integrating innovative solutions, policy support, and community participation to enhance Lokoja’s resilience. This research contributes to the broader discourse on urban disaster management and offers practical recommendations for mitigating flood risks in similar settings.
EVALUATING THE QUALITY OF METHODS AND METRICS IN DIGITAL MULTIMEDIA SYSTEMS
Authors: KAREEM AFISS EMIOLA ADEBOWALE  , AWODELE SIMON OLUFIKAYO
Published: January 2025

The rapid advancement of digital multimedia technologies has necessitated rigorous evaluation methodologies to ensure that they meet user expectations and standards. Digital multimedia systems have become integral to various applications ranging from entertainment to education and communication. The quality of these systems significantly impacts user experience and satisfaction. Service providers are enacting different quality of service (QoS) solutions to issue the best quality of experience (QoE) to their customers. Thus, devising precise quality metrics that will greatly help to improve multimedia services over networks. In this paper, we provide a comprehensive analysis of the works that have been carried out over recent years in audio, video and audio­visual quality assessments, describing existing methodologies in terms of requirement of a reference signal, feature extraction, feature mapping and classification schemes. The review also aims to explore the existing methods and metrics used to assess the quality of multimedia systems, considering both subjective and objective approaches. We will provide a comprehensive evaluation of their effectiveness, applicability, and limitations, thereby identifying areas for future research.
IMPACTS OF CLIMATE CHANGE ON LIVESTOCK HEALTH AND WELFARE IN NIGERIA'S NORTH-EAST REGION
Authors: ADAMU MUSA SAKUMA
Published: January 2025

This paper studies the influence of climate change on health and welfare in Nigerian North-East livestock, covering direct and indirect impacts. An increased temperature, changing patterns of precipitation, and an increased humidity culminate into heat stress affecting the physiology, behaviour, and productivity of the livestock.Long-term exposure to extreme heat reduces feed intake, reproductive performance, and immune function due to metabolic disorders, oxidative stress, and increased vulnerability to diseases. Besides, climatic changes favored the dissemination of vector-borne diseases, such as trypanosomiasis and Rift Valley fever, further compromising the health status of livestock and creating zoonotic risks in humans.It also cites nutritional problems caused by higher fungal proliferation caused by climate and leading to mycotoxicoses in feeds. Such changes add pressure on the livelihoods of those depending on the livestock, especially small-scale farmers, who incur enhanced veterinary costs and mortality hence reducing food security.The impact is deep at the socio-economic level, as livestock farming is one of the most important sources of income and sustenance in the region. Thus, the paper calls for a multidimensional adaptive approach through improvements in the management of livestock, nutritional interventions, vector control, and disease surveillance systems to mitigate such challenges. This therefore further underlines the importance of policy development and community involvement in creating resilience and thus assuring a sustainable livestock farming system in the face of a changing climate. It is expected that these findings will inform policy, researchers, and other stakeholders on how to build adaptive capacity within the livestock sector in order to secure livelihoods and improve food security in Northeast Nigeria.
DEVELOPMENT OF A COMPUTER PROGRAM FOR HYDROLOGIC SIMULATION AND PREDICTIONS OF IDF RELATIONSHIPS FOR YOLA AREA USING LEAST-SQUARE REGRESSION METHOD
Authors: LAUDAN K. J.  , UDOCHUKWU M. O.
Published: January 2025

MATLAB software was used to develop a computer program for the hydrologic simulation and prediction of IDF relationships of IDF relationships for Yola area by Least-square regression method of analysis. Rainfall data for a period of 30 years (1981-2010) for Yola. The data was analyzed by sorting and ranking the maximum rainfall depths with their corresponding depths and their return periods. The rainfall depths were converted to rainfall intensities. An algorithm was developed in form of a flowchart which guided the development of computer program using Sherman’s method. Values of rainfall intensities with corresponding durations and return periods were exported to the MATLAB program for modelling of station constants and simulation of IDF curves for the area. The station constants were obtained as n = 0.1081, c = 14.1771, and m = 0.5867 for Yola area respectively. These were used to produce IDF curves and mathematical model for Yola area. The IDF curves and mathematical models can be used in conjunction with Rational method for design of hydrologic structures of Yola metropolis.
A SPATIO-TEMPORAL ANALYSIS OF LAND SURFACE TEMPERATURE IN JIMETA WARDS
Authors: TANKO BINIBONORI SALIHU
Published: January 2025

Land surface temperature (LST) is a critical parameter in understanding the urban heat island effect, which is a major concern in urban planning and management. Several studies have investigated the urban heat island effect in various cities around the world. However, there is a lack of studies on the urban heat island effect in Jimeta, Nigeria. This study aims to fill this knowledge gap by analyzing the spatial and temporal patterns of land surface temperature in Jimeta wards over a 21-year period. The data collection methods employed in this study involves Satellite Imageries and preprocessing, trend analysis was used to identifying the pattern and trend in Land Surface Temperature over time. Findings suggest that there are no significant outliers: Jarque-Bera test probabilities > 0.05 for all wards, suggesting no significant deviations from normality. Policy and Planning Insights on Urban Planning Strategies, Integration with Sustainable Development Goals and Community Engagement and Education.
AGRICULTURAL EDUCATION AND EMPLOYABILITY OF LABOUR IN DELTA STATE
Authors: ILOBA, LUCKY ODOR Ph.D
Published: January 2025

This study examined agricultural education as a tool for employability of labour in Delta State. The study achieved two specific objectives, answer two research questions and testes two null hypotheses. A variable stated in study was reviewed in the literature. Entrepreneurial skill theory was used to ascertain the effectiveness of agric education. The study considered some empirical studies propounded by other scholars.  Cross sectional survey research design was used in the study. The population of the study comprised of three (300) hundred respondents and it includes agricultural education male and female students. A random sampling technique was used to select one hundred and twenty (120) respondents out of the entire population. The Sample selection consists of 40 agricultural education male and 80 female students. Questionnaire was used as instrument for data collection and it was validated by two experts in the Department of Agricultural Education University of Benin, Edo State. Data obtained from the respondents shows a reliability index of 0.89 using Pearson’s Product Moment Correlation Coefficient. The data was analyzed with the use of mean and standard deviation while analysis of variance (ANOVA) was used to test the hypotheses at 0.05 level of significance. The finding of the study shows that agricultural education creates the largest employment for graduates in Delta State. The study concluded that school should continue to teach agricultural education in their curriculum. It is recommended that government should provide adequate farming facilities for agricultural education.
INFLUENCE OF COMPETITION STRATEGIES ON CONFLICT RESOLUTION AMONG ACADEMIC STAFF OF FEDERAL UNIVERSITIES IN NORTH-EAST, NIGERIA
Authors: MUSTAPHA A. BABA IBI  , SOLOMON A. IYEKEKPOLOR  , AWUDU SHEKARAU MASA-IBI  , BABAGANA MUHAMMAD AJI
Published: January 2025

This study examined the impact of Competition Strategy on conflict resolution among academic staff of Federal Universities in the North-East, Nigeria. A research question, and null hypothesis was formulated from the objective of the study. Descriptive survey was adopted as a design for the study. A total of five thousand five hundred thirty-five (5,535) academic staff of the six Federal Universities in North-East Nigeria form the population of this study, out of which one thousand one hundred and seven (1,107) respondents were purposely sampled for the study. A self-designed questionnaire titled “Competition Strategy and Conflict Resolution Questionnaire” (CSCRQ) was distributed to the respondents. The overall dependability coefficient was determined to be 0.76, indicating that the instrument is dependable. The data was analyse through descriptive and inferential statistics. The Chi-square test was employed to test the null hypotheses at 0.05 significant level. Findings indicated that competitive strategies affected conflict resolution among academic personnel in Federal Universities in North-East Nigeria. It further suggested that implementation of a competitive strategy for conflict resolution will effectively address conflicts among academic staff of federal universities in the North-East Nigeria. It was recommended among others that University management committees be mandated to introduce a competitive strategy by organizing regular competitions via conferences, seminars, and workshops, allowing academic staff to demonstrate their intellect. This would foster respect and harmonious coexistence among the personnel.
DEVELOPING STRATEGY TO TACKLE THE CHALLENGE OF EXAMINATION MISMANAGEMENT AND MALPRACTICE IN COLLEGES OF EDUCATION IN THE NORTH-WEST GEO-POLITICAL ZONE, NIGERIA
Authors: GULEE, SULEIMAN DOGONYARO  , MUSA. MICAH  , MUSA MICAH  , YAYOCK, ENOCH
Published: January 2025

Colleges of Education as teachers training institutions in Nigeria have already established policies on the management of examinations but, examination malpractices are still prevailing. Tackling this menace of examination malpractices there is needs for practical strategies different from what is already in operation in Colleges of Education. The purpose of this study was to develop strategies to effectively tackle examination mismanagement and malpractice in Colleges of Education in the North-West Geo-political Zone of Nigeria. The institutional theory and deterrence theory guided the study. The sample size for this study constituted 836 from the total number of 8,360 populations.  Proportionate stratified sampling was used to select lecturers and students, simple random sampling for Exams admin officer and further purposive sampling for Deans of schools and Deputy Provosts Academics. The study adopted a mixed methods design. The data was collected using questionnaires, interview schedules, focused group discussions and document analysis. The reliability of the instrument was tested using the Cronbach’s Alpha method and an index value of 0.742 was obtained. The Quantitative Data from the questionnaires were analyzed using frequency count, mean score and the Qualitative Data from interview and focus group discussion were analyzed using transcribed verbatim acquired from the audio recordings. The findings reveal that, students fear of failure, poor invigilation among others are the main factors contributing to examination mismanagement and malpractice. Also, Colleges of Education has already clear policies they are using to reduce exams mismanagement and malpractice and this have shown some success in reducing overt cases of malpractice but their overall effectiveness is limited due to systemic challenges. Finally, increasing the penalties for examination malpractice, improving invigilators training, using biometric identification, installing CCTV cameras in exam halls, increasing public awareness of examination malpractice, and strengthening exam material security procedures are some of the major strategies to mitigate examination mismanagement and malpractice in Colleges of Education. The study recommended installation of Closed Circuit Television (CCTV) cameras in examination halls to deter malpractice and improvement of invigilation processes among others.
IMPACTS OF COOPERATIVE SOCIETIES AS A STRATEGY FOR SUSTAINABLE COMMUNITY DEVELOPMENT IN NIGERIA
Authors: DR KOLO, ALFA IDRIS
Published: January 2025

The paper explores the Impacts of Cooperative Societies as a Strategy for Sustainable Community Development in Nigeria. Concepts of community development, elements that make up the local communities were analyzed. The impacts of cooperatives societies in sustainable community development, such as economic empowerment of members, social cohesion and inclusion, capacity building and skills development, access to essential services, environmental sustainability among others were outlined and elaborated. The paper also identified and explained the challenges of cooperatives societies which include among others as financial, structural, regulation and governance/capacity problems, while the way forward to these challenges were analyzed. The paper concluded that cooperative societies play significant roles in sustainable community development which includes among others; contribute to poverty alleviation, support local entrepreneur, promote agriculture development and essential financial services. The paper recommended that Government and financial institutions should provide adequate funding and support to cooperative societies to enable them to fulfill their roles effectively, Training programs should be organized for members and leaders of cooperative societies to improve their management skills and operational efficiency and Cooperative societies should be encouraged to participate in healthcare initiatives to improve community well-being among others.
HERITAGE RESOURCES AND SUSTAINABLE DEVELOPMENT
Authors: AUDU, HAKIM ADEMOLA  , ADEDIRAN, ADESOLA FREDRICK  , ADEWOYIN, ISMAIL BIMPE
Published: January 2025

Heritage resources play a vital role in fostering sustainable development by preserving cultural identity, supporting economic growth, and promoting environmental stewardship. This study examines the asset value of heritage sites in Ibadan, Nigeria, with a focus on their contribution to sustainable development. A purposive sampling approach was employed to select five local government areas (LGAs) in the city’s core: Ibadan North, Ibadan North-East, Ibadan South-West, Ibadan South-East, and Ibadan North-West. A structured questionnaire was administered to 385 respondents, yielding a return rate of 366 (95%). Findings reveal varied opinions on the condition of heritage buildings across the selected LGAs. In Ibadan South-East, 52.4% of respondents reported that heritage buildings were in poor condition, highlighting significant neglect and decay. Conversely, higher proportions of respondents in Ibadan North, Ibadan North-West, Ibadan North-East, and Ibadan South-West described these structures as being in good condition, suggesting varying levels of maintenance and conservation efforts. The study further identifies the economic, social, and cultural significance of these heritage sites, emphasizing their potential to drive tourism, community engagement, and local development. The research underscores the urgent need for targeted preservation strategies to address the disparities in the condition of heritage resources. It advocates for inclusive policy frameworks that integrate heritage conservation into broader sustainable development goals, ensuring that these cultural assets are preserved for future generations while contributing to the economic vitality of Ibadan. The findings serve as a resource for policymakers, urban planners, and stakeholders in heritage management, offering actionable insights to harness the value of heritage resources in achieving sustainable urban development.
EFFECT OF TAX REVENUE AND STATUTORY ALLOCATION ON FISCAL SUSTAINABILITY OF STATES IN NIGERIA - PAYE TAX REVENUE PERSPECTIVE
Authors: JOSHUA CHIBI DARIYE  , OKWOLI, A. AMBROSE  , SARATU L. JIM-SULEIMAN
Published: January 2025

The government of any country or state had the integral component of fiscal sustainability to enable it finance its numerous activities and be able to attend to the servicing of its debt. This would enable the government not to recourse to increase in its debt levels to a point where they become unmanageable. One of the sources of revenue of any state government was derived from taxes, a mandatory contribution, levied on individuals and corporations. This study examined the effect of tax revenue and statutory allocation on fiscal sustainability of states in Nigeria with Pay-As-You-Earn (PAYE) tax revenue in perspective. The methodology included secondary sources of data from the Public Finance Database of the Nigeria Governors Forum (NGF), annual fiscal reports published by the Central Bank of Nigeria (CBN), Joint Tax revenue generation through taxation and allocations received from the federation account. The statistical tool of analysis was the panel regression technique. Finding revealed that PAYE has a positive significance effect on the financial sustainability of states. In conclusion, personal income tax was a reliable and consistent source of revenue for state governments. The federal transfers that were derived from the national revenue pool often constitute a substantial portion of state budgets, especially in states with limited internally generated revenue. The study recommended that Pay-As-You-Earn (PAYE) management and collection strategy be encouraged and modified to enhance the government’s sources of revenue.
HOW CAN BLOCKCHAIN (BC) AND SMART CONTRACT (SC) TECHNOLOGIES FACILITATE THE CIRCULAR ECONOMY (CE) IN CONSTRUCTION
Authors: GOODLUCK OGHOGHO OKOTIE  , DR. JENNIFER LI
Published: January 2025

This research aims at examining how blockchain and smart contract technologies can enhance the circular economy in construction. In this quantitative research, data was collected from 134 construction industry professionals from different countries with majority from the UK and Australia by an online questionnaire. The research targeted respondents who possessed certain levels of experience in the field of engineering, construction, project management, and consultation and, therefore, used purposive sampling. An analysis of the survey data indicated that there was a level of support for the application of blockchain (BC) and smart contract (SC) technologies in enhancing circular economy practises. Industry professionals provided higher consensus regarding the benefits of these technologies for promoting circular economy in construction, with mean scores in all the statements above 4.6 on a 5-point scale. The pre to posttest findings were statistically significant t (58.00) p < .000 indicating that the participants’ views shifted from being neutral about the technologies’ advantages. From these findings, the research suggests awareness creation and training, implementation partnership models, policy and incentives support, and more research on the application of BC and SC technologies in the construction sector circular economy.
EFFECT OF DIGITAL FINANCIAL SERVICES ON LIQUIDITY OF THE NIGERIAN CAPITAL MARKET
Authors: AHMAD, R. A.  , MAINOMA, M.A.  , IBRAHIM, M.  , KOLO, I.
Published: January 2025

Liquidity is vital for efficient capital markets, allowing assets to be traded swiftly without significant price fluctuations. However, the Nigerian capital market faces liquidity challenges that impede smooth trading and investor attraction. This study examines the effect of digital financial services on market liquidity. Using an ex post facto design, quarterly time series data from the Central Bank of Nigeria (CBN) Statistical Bulletin and the Nigerian capital market (2014–2023) were analyzed via regression with EViews software. Results revealed that digital financial services have positive but insignificant effect on liquidity of Nigeria capital market at a 5% significance level. The study concludes that digital financial services is crucial for enhancing liquidity of Nigerian Capital Market. It recommends that management of Nigerian capital market and policymakers should focus on improving digital financial services by increasing their adoption and integration. This can be achieved through investments in digital infrastructure, such as broadband and secure payment systems, and by implementing digital literacy campaigns to educate market participants on using digital platforms.
Age-Related Incidence of Aspergillosis in Broiler Chickens in Qalat, Zabul
Authors: Hamat Haji Gull , Bawer Mohammad Dawood , Noori Gul Nabi , Danish Faisal , Nowbahar Ziaulislam , Takal Hayatullah
Published: January 2025

Aspergillosis is a noncontagious fungal disease affecting birds, primarily caused by Aspergillus fumigatus, with A. flavus and A. niger occurring less frequently. also this disease has a global distribution, thriving in humid environments, while dry litter conditions promote the aerosolization of Aspergillus spores. Although Aspergillus fumigatus is a ubiquitous and opportunistic fungal pathogen primarily associated with respiratory tract infections, it is also capable of infecting other organs throughout the body. This study, conducted across three commercial broiler chicken farms in Zabul Province, Afghanistan, from January 1, 2024 to June 15, 2024 with a total of 3,000 birds, investigated the incidence of aspergillosis in relation to their age. Using the Slovin’s formula, 352 broilers were selected and categorized into three age groups: 1-10 days, 11-20 days, and 21-30 days. The findings indicated that 152 chickens tested positive for aspergillosis, representing an average incidence rate of 43.33%. The incidence varied by age: 61.53% in chickens aged 1–10 days, 40.17% in chickens aged 11–20 days, and 28.20% in chickens aged 21–30 days. Higher infection rates were observed in younger chickens, while older birds showed decreased susceptibility. 
Solution of the heat equation with a discontinuous coefficient with nonlocal boundary conditions by the Fourier method
Authors: Abdyrakhimov Nurmukhamed , Koilyshov Umbetkul
Published: January 2025

This paper substantiates the solution by the method of separation of variables of the initial-boundary value problem for the heat equation with a discontinuous coefficient, under periodic or anti-periodic boundary conditions. Using the Fourier method, this problem is reduced to the corresponding spectral problem. The eigenvalues and eigenfunctions of this spectral problem are found. It is shown that the spectral problem is non-self-adjoint and a conjugate spectral problem of this original spectral problem is constructed. Further, it is proved that the system of eigenfunctions forms a Riesz basis. For this purpose, a self-adjoint spectral problem is constructed and its eigenvalues and eigenfunctions are found. In conclusion, using biorthogonality, the main theorem on the existence and uniqueness of a classical solution to the problem is proven.
PRESEPSI DAN MINAT GENERASI MILENIAL TERHADAP PEKERJAAN SEBAGAI PETANI DI KELURAHAN MATANI II
Authors: Posumah Raymoon , Adam Anggela A. , Mawuntu Priska S. T.
Published: January 2025

Abstrak- Petani yaitu seseorang yang bekerja di bidang pertanian, umumnya dengan mengelola tanah, menanam dan memelihara tanaman dengan tujuan untuk memperoleh hasil dari tanaman tersebut baik hanya untuk konsumsi keluarga ataupun untuk dijual kepada orang lain. Kurangnya partisipasi generasi milenial pada sektor pertanian bukanlah menjadi hal yang baru. Ada berbagai alasan yang menjadikan generasi milenial enggan bekerja pada sektor pertanian diantaranya karena faktor eknonomi. Berdasarkan permasalahan itu peneliti tertarik untuk mengetahui ”persepsi dan minat generasi milenial terhadap pekerjaan sebagai petani di kelurahan matani dua. Penelitian ini menggunakan metode yang digunakan yaitu metode survey dengan menggunakan data primer dan sekunder. Populasi dalam penelitian ini adalah generasi milenial di kelurahan matani dua dengan jumlah generasi milenial 525 orang dan sampel menggunakan rumus slovin sebanyak 24 generasi milenial/responden. Berdasarkan hasil penelitian generasi milenial kelurahan matani dua berpresepsi pekerjaan sebagai petani memberikan kenyamanan dalam bekerja, dan generasi milenial keluarahan matani menganggap bahwa profesi sebagai petani memberikan pendapatan atau penghasilan yang cukup untuk memenuhi kebutuhan keluarganya. Generasi milenial kelurahan matani dua memberikan respon yang baik terhadap ketertarikan dalam budidaya tanaman pertanian. Namun dalam berwirausaha sarana produksi dan pemasaran hasil pertanian generasi milenial kelurahan matani memberikan respon tidak tertarik.
Optimizing Temperature and Time for Producing Coconut Shell Activated Charcoal to Reduce Free Fatty Acids in Used Cooking Oil
Authors: Oktavian Dio Ajeng , Dewi Rini Kartika
Published: January 2025

Activated charcoal is a type of carbon that has a high capacity to absorb anions, cations, and molecules in both organic and inorganic compounds, whether in solutions or gases. This research aims to determine the effect of temperature variation and carbonization time on optimizing the production of activated charcoal from coconut shells as an environmentally friendly solution to reduce the acid value in used cooking oil. The activated charcoal production process in this study uses carbonization with temperature variations of 200°C, 250°C, 300°C, and 350°C, and carbonization times of 1 hour, 1.5 hours, 2 hours, 2.5 hours, and 3 hours. The best results for activated charcoal are obtained at 350°C and 3 hours, with moisture content of 0.811%, volatile matter of 5.926%, ash content of 1%, and other parameters that meet the Indonesian National Standard (SNI) for activated charcoal, such as fixed carbon content, iodine absorption capacity in accordance with SNI-06-3730-1995, and an acid value that also meets the standard (SNI 01-3741-2013).
Alfabetización tecnológica en los adultos mayores de la comunidad de Villa Esther zona rural del municipio de Puerto Escondido Córdoba
Authors: Kerguelen Soto Jesus , Cantero Osorio Fernando , Cogollo Morales Julio , Negrete Vega Ismael , Lozano Ruiz Oscar , Wilches Arboleda Alvaro Javier
Published: January 2025

La tecnología, usada responsablemente, mejora procesos, pero su acceso sigue limitado en comunidades rurales y adultos mayores. Este artículo explora el conocimiento básico e interés tecnológico en adultos mayores de una comunidad rural en Córdoba. Con un enfoque cualitativo descriptivo y una muestra de 15 personas, los hallazgos revelan que el 100% carece de conocimientos tecnológicos, el 65% muestra desinterés por aprender y todos reportan falta de ofertas educativas locales. Las conclusiones señalan que, en estas comunidades, la tecnología se percibe como inalcanzable, con creencias limitantes sobre el aprendizaje en la vejez. Sin embargo, quienes acceden a formación tecnológica experimentan mayor interacción social y bienestar emocional. El estudio subraya la negligencia gubernamental en ofrecer educación tecnológica a adultos mayores, quienes, como bibliotecas vivientes, pueden preservar y transmitir conocimientos culturales. La tecnología podría ser clave para su inclusión social y para fortalecer su conexión con la globalización.
מה חדש בטבע? שולחן עגול על פראים, צברים ואנשים בישראל של האנתרופוקן
Authors: יצחקי עלמה , נוביק תמר , שוורצפוקס ערן , שני לירון
Published: January 2025

עפרי אילני זימן ארבעה חוקרים וחוקרות לשיחה על מינים פולשים ועל שמירת טבע. השיחה נפתחת ב״שיבה לטבע״ במחקר העכשווי מול היחס החשדני כלפי הטבע בתיאוריה הביקורתית המקומית – הטבע כאמונה התמימה בטבעי המתנער מהחברתי וכאידיאולוגיה רומנטית כוזבת. מה יכול להיות מקודד בטבע האנתרופוקני, האחוז במעשי האדם, בחיה ובטכנולוגיה גם יחד, שאיננו עוד ביטוי לחפות או לתום? בטבע שכזה מתערערת ההבחנה בין מינים מקומיים (״טבעיים״ למקום) למינים פולשים (״זרים״ למקום). יש לחשוב מחדש על חוסר טבעיותן של המיינות, למשל, במרחב הארץ־ישראלי, ולעשות זאת גם במושגים פוליטיים אנלוגיים: ילידיות, קולוניזציה, ואפילו היהודי הנודד. מכאן עולה השאלה מהי נקודת האפס של הילידיות המיננית. האם רוב המינים הנחשבים ילידיים לאזור, ובהם הצבר, התאנה או החרוב, היו בתחילת דרכם כובשים זרים? שאלת המינים הפולשים, כך עולה מהרב־שיח, מקפלת בתוכה כמה ממאפייניו של העולם האנתרופוקני העכשווי: השתלטות של מינים אחדים והכחדה של מינים רבים אחרים, הומוגניזציה של הטבע, בריתות ותחרות, דלדול ושגשוג. מכאן שהמצב האנתרופוקני אינו רע לכולם באותה מידה; הקונפליקטים קיימים כבר בטבע, הקטסטרופה לא תהיה אחידה, ובכל מקרה היא תהיה מעניינת. גם זה מקור לנחמה.
טבע אומד כוחותיו
Authors: רותם ניצן
Published: January 2025

קנה מידה הוא תחבולה אנושית שמאפשרת למדוד את העולם ולהעריכו. המדידה מקרבת תופעות או מרחיקה אותן, וההערכה מקלה בחשיבותן או מזהירה מפניהן. המסה נדרשת לקנה המידה המוענק לשרפות בעת הנוכחית, על רקע ההחרפה בעוצמתן ובהיקפן. קנה המידה של השרפות מוצג בשלוש זירות: כתיבה פולמוסית, מדיניות ופדגוגיה בישראל ואמנות ישראלית. הזירה הפולמוסית תורמת לטיפוח קנה מידה דרמטי שניכר במונחים "מגה־שרפה" ו"שרפות ענק" ואף במונח הדגל "עידן האנתרופוקן". מונחים אלו מבססים קנה מידה טוטלי של תנועה חד־כיוונית אל ההכחדה והקץ. השרפה אפוא חדלה להיות חלק מן הקיום האורגני ואינה מסמנת תנועה מחזורית הכוללת כיליון והתחדשות. אם עידן האנתרופוקן מסמן קנה מידה אוניברסלי ואפוקליפטי, אזי הזירה המקומית רואה בשרפות אלימות טורדנית שאי־אפשר למנוע, ומקבילה בינן ובין הסכסוך הישראלי־פלסטיני. הזירה השלישית שהמסה עוסקת בה, זירת האמנות, מציגה אלטרנטיבה לארגון הרגשי והפוליטי הן של קטסטרופה טוטלית הן של טרור מקומי. עבודות של שלוש אמניות ישראליות – רונית גולדשמידט, תמר הירשפלד ואלה ליטביץ – כמו מנסות לשחרר את הטבע מקנה המידה האנושי. העבודות מעניקות לצומח ולדומם פעולה אוטונומית, לא צפויה ומרובת פנים, וכך מציעות לצופה תפיסות שאינן מקבילות בין האדם, העתיד והטבע.
ערמה וגבבה: אספנות, אגרנות והמטריאליזמים החדשים
Authors: פרחי גיא
Published: January 2025

משבר האנתרופוקן כרוך לבלי התר בתרבות הצריכה של הקפיטליזם המאוחר, המבכרת צריכת יתר של סחורות חדשות ודוחקת אל השוליים חפצים מתיישנים שנושלו מהילתם בכלכלת הסימנים. המאמר בוחן את הציר שבין אספנות לאגרנות – פרקטיקות יומיומיות שמוצאות באובייקט ערך שחותר תחת מקומו השגור בתרבות הצריכה. הדיון במטריאליזמים החדשים, שדה ידע המבקש להגדיר מחדש את היחס בין אדם לחומר, משרטט את האספנות – וביתר שאת את האגרנות – כמרחב שבו ההבחנה בין האנושי ללא־אנושי מושהית, מתערערת ולעיתים גם קורסת. מעבר לעיסוק בפסיכולוגיה של האגרנות, תופעה שנדונה בעבר אצל הוגות מן המטריאליזמים החדשים, המאמר מתמקד דווקא באובייקט של האגרנות: הגבבה. הגבבה כופה עלינו תפיסה שאינה מתעקשת על אובייקט מוגדר ומבודד שנושא זהות אוטונומית, אלא מציעה מבט מערכתי על קשרים אנושיים ולא־אנושיים הפועלים זה עם זה בלי שנוכל להפריד ביניהם. כך הגבבה, חומריות שאינה מופיעה עוד בכניעותה ההיררכית לסדר ולהיגיון אנושי, טומנת בחובה פוטנציאל למבט שאינו אנתרופוצנטרי על חומר.
וירולוגיה ילידית מנקודת מבט פרגמטית: המקרה של פובינלי
Authors: אבולעפיה אדם
Published: January 2025

הקדמה למאמרה של פובינלי, שמראה כיצד פוקו עצמו עסק בשאלות דומות – בהתקה של בחינה גיאוגרפית, קוסמולוגית ומרחבית לבחינה אנתרופולוגית, קוסמופוליטית והיסטורית במחשבתו של קאנט בסוף המאה השמונה־עשרה. דרך הדיון הזה בפוקו ותיקון טעות היסטורית בו, אבולעפיה מציג את הארטיקולציה הפוליטית של ההבחנה האונטולוגית בין החי לדומם גם כאופן התמודדות עם נבואות על קץ העולם והאדם.
שלוש הפיגורות של הגיאונטולוגיה
Authors: פובינלי אליזבת
Published: January 2025

הפרק הראשון מספרה של האנתרופולוגית משנת 2016, Geontologies. בספרה מציעה פובינלי שיש להבין את משטר הכוח הפוליטי של ימינו לא מתוך הפרדיגמה הפוקויאנית של הביו־כוח – ניהול אוכלוסייה, פעולה על גופים, ארגון החיים החברתיים – כי אם מתוך מה שהיא מכנה כוח גיאונטולוגי. הכוח הגיאונטולוגי הוא הכוח הפועל לעיצובם של היחסים בין החיים ללא־חיים דרך ייסוד ההבחנה בין החי לדומם, תִקנוּנה ופיקוח עליה, אבל גם דרך פרימתה וזליגה בין החי לדומם. לפיכך, תחום החלוּת של הכוח הגיאונטולוגי איננו רק החיים החברתיים או הכניסה אליהם והיציאה מהם, אלא המעבר אל החיים ומהם – מעבר שאיננו ביולוגי גרידא, טוענת פובינלי, אלא נטוע במשטרים פוליטיים וכלכליים המסדירים את הדומם והאינרטי לא פחות מאשר הם מסדירים את החיוני והרוחש. פובינלי עוקבת בספרה אחר תצורותיו של כוח זה, על מערכיו, מנגנוניו, אופני פעולתו והדמויות הפרדיגמטיות שלו. בפרק שתורגם היא מתארת שלוש דמויות כאלה, מול ארבע הדמויות של הביו־כוח במשטר המיניות המודרני שתיאר פוקו: המדבר, האנימיסט והווירוס. המדבר הוא האזור שנתפס כנעדר חיים מטבעו, ולכן כאתר לפעולתן של טכנולוגיות מקיימות חיים ומפריחות שממה. האנימיסט הוא מי שמצליח לראות חיים במקום שבו אחרים רואים דברים דוממים או נעדרי חיים, כלומר מי שיוצר רצף אינסופי של חיים. הווירוס הוא הדמות המטשטשת את ההבחנה בין החיים ללא־חיים, אך לא דרך רצף אלא דרך שעתוק, המתנה רדומה ושרשרת של הבדלים זעירים. באמצעות שלוש הדמויות הללו מציעה פובינלי לנתח את הקפיטליזם העכשווי ואיתו את התביעה לזרימה רציפה של הון, חיוני ואינרטי גם יחד, ואת הליברליזם המאוחר ההתיישבותי, הבעלות על המשאבים החומריים ואופני ההמשגה השונים של הטבע.
כל חייו חיכה לה: על השערת גאיה, ברונו לאטור וג‘יימס לאבלוק
Authors: בועז חגי
Published: January 2025

בהקדמה למאמר של לאטור ולנטון, חגי בועז ממקם את הדיון בגאיה במכלול הגותו של לאטור ומצביע על החירויות שמתקיימות דווקא בממלכת הטבע.
הרחבת תחום החירות, או: מדוע קשה כל כך להבין את גאיה
Authors: לאטור ברונו , לנטון טימותי
Published: January 2025

לאטור, שהלך השנה לעולמו, עסק רבות בשני העשורים האחרונים ב״גאיה״ – מין גלגול נוסף של תיאוריית הרשת המורכבת מסוֹכנים אנושיים ולא־אנושיים, המזוהה איתו; ואילו לנטון היה תלמידו של ג׳יימס לאבלוק, המזוהה עם השערת גאיה שלפיה כדור הארץ הוא מערכת כוללת ומתהווה שמתרחשת בה אבולוציה הדדית של אורגניזמים וסביבותיהם. כשם שהשערת גאיה כופרת בחלוקות הדיסציפלינריות של מדעי כדור הארץ, המאמר הוא ניסיון לשלב בין המדעים הפלנטריים למדעי האדם ולשאול על היחסים בין עולם הטבע לעולם הפוליטי, בלי להיענות לחלוקות המוכרות בין הטבעי למלאכותי או בין הכורח לחופש. לאטור ולנטון מתווכחים עם כמה מההנחות השכיחות לגבי גאיה: שהיא אורגניזם שלם, שהיא אחדותית ולכידה, שיש לה חוקים קבועים, כיווניות ותכליתיות, כלומר שיש להבינה מתוך מושגי הטבע המוכרים. תחת זאת הם מראים כיצד גאיה מאפשרת להרחיב את חלותו של התחום הפוליטי, ממלכת החירות, לכדי אקולוגיה של הטבע שבה פועלים סוכני חיים מסוגים שונים.