        item: #1 of 57
          id: aijbe-1014
      author: Ozioko, Josephine Ndidiamaka; Ozioko , Chigozie Blessing; Ugwu, Osmund Chinweoda
       title: EFFECT OF THE NAIRA REDESIGN POLICY ON THE ECONOMIC GROWTH OF NIGERIA
        date: 2025
       words: 6536
      flesch: 43
     summary: The study aims to identify the long-run relationship existing among Real gross domestic product, Human capital development index (HDI), investment (INV), inflation rate (INF), nominal exchange rate (EXR), and financial inclusion index (FIN), and that 26 percent of short-run deviation of economic growth rate from its long- run path within a year of disequilibrium in the short run is corrected each year. Policymakers must prioritize strategies to manage inflation effectively while also recognizing that enhancing financial inclusion alone may not directly translate into significant economic growth.
    keywords: economics; financial; gdp; growth; inclusion; inflation; journal; nigeria; policy; product; rate; redesign; services; study
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        item: #2 of 57
          id: aijbe-1035
      author: Aniebiet, J Etuk; Aniekan, Eyo Awah; Aniefiok, Okon Akpan
       title: A STRUCTURAL ANALYSIS OF DIGITAL CUSTOMER ENGAGEMENT DRIVERS AND THEIR INFLUENCE ON CUSTOMER SATISFACTION IN NIGEIA’S PORT LOGISTICS SERVICE ECOSYSTEM
        date: 2025
       words: 6276
      flesch: 29
     summary: This initiative includes the deployment of systems such as the Oracle Enterprise Business Suite and the Billing/Revenue and Invoice Management System (RIMS) to streamline operations and improve customer service. This study conducts a structural analysis of the key drivers of digital customer engagement and investigates their influence on customer satisfaction within Nigeria’s port logistics sector.
    keywords: akpan; awah; customer; customer satisfaction; ecosystem; journal; logistics; nigeria; port; port logistics; satisfaction; service; study
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        item: #3 of 57
          id: aijbe-1120
      author: Oyewole, Johnson Stephen; Eke, Robert Ike
       title: IMPACT OF FORENSIC ACCOUNTING IN INVESTIGATING ENVIRONMENTAL ACCOUNTING FRAUD IN OIL AND GAS COMPANIES
        date: 2025
       words: 6707
      flesch: 21
     summary: 2.5 Summary of Gaps in the Literature Despite the growing volume of literature on environmental accounting and disclosure, a significant gap exists in studies that explicitly focus on the forensic investigation of environmental accounting fraud, especially within oil and gas companies in Nigeria. 12, Number 3; July - September, 2025; Published By: Scientific and Academic Development Institute (SADI) 8933 Willis AveLos Angeles, California https://sadijournals.org/index.php/AIJBE|editorial@sadijournals.org 1 American Interdisciplinary Journal of Business and Economics | https://sadijournals.org/index.php/AIJBE| editorial@sadijournals.org IMPACT OF FORENSIC ACCOUNTING IN INVESTIGATING ENVIRONMENTAL ACCOUNTING FRAUD IN OIL AND GAS COMPANIES Oyewole Johnson Stephen FCA and Eke Robert Ike PhD, FCA.
    keywords: accounting; accounting fraud; analysis; companies; detection; environmental; fca; fraud; gas; oil; study; techniques
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        item: #4 of 57
          id: aijbe-1121
      author: Atu, Gina; Omozuafo, Reuben; Elijah, Omorowa
       title: ANALYSIS OF INTERNALLY GENERATED REVENUE (IGR) AND ECONOMIC GROWTH OF SOUTH STATES OF NIGERIA
        date: 2025
       words: 5755
      flesch: 40
     summary: Research Variables Independent Variables The independent variable in this study is state internal generated revenue (IGR), The dependent variable is economic growth, which is proxied by: i. Real Gross Domestic Product: was sourced from Central Bank of Nigeria Statistical Bulletin, World Bank Statistical Bulletin and National Bureau of Statistics. Beyond internally generated revenue and federally allocated revenue, debt financing is another tool for handling a situation where government revenues fall short of expenditures.
    keywords: data; development; effect; government; growth; igr; internal; journal; nigeria; revenue; state; study; tax
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        item: #5 of 57
          id: aijbe-117
      author: Alqatamin, Rateb M; Shbeilat, Mohammad K
       title: ANALYSING THE RELATIONSHIP BETWEEN COVID-19 AND CORPORATE GOVERNANCE ON THE ISSUING DATE OF UK NONFINANCIAL FIRM'S ANNUAL REPORTS
        date: 2022
       words: 6582
      flesch: 48
     summary: AUDDAL=Audit daily, this figure represents the time that elapses in days between year-end and the date of the independent auditor's report for several UK companies as a proxy for financial reports timeliness. Board composition, audit committee and timeliness of corporate financial reports in Malaysia.
    keywords: audit; board; companies; covid-19; governance; journal; pandemic; reporting; reports; study; table; timeliness
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        item: #6 of 57
          id: aijbe-118
      author: Akindele, Samson
       title: IMPROVING TRANSMISSION AND DISTRIBUTION INFRASTRUCTURE TO REDUCE ELECTRICITY LOSS AND BOOST GDP IN NIGERIA
        date: 2022
       words: 4478
      flesch: 53
     summary: Abstract: This study examines the impact of electricity loss on the economic growth of Nigeria from the period 1981 to 2020. The study employs a Vector Autoregressive (VAR) model to estimate the effects of electricity loss, electricity demand, and electricity supplied from hydropower on the Gross Domestic Product (GDP) of the country.
    keywords: � =𝟏; � −1; � �; � 𝐷; � 𝐻; � 𝐿; � 𝑃; � 𝑡; � 𝛽; 𝐸 �
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        item: #7 of 57
          id: aijbe-119
      author: Chen , Li; Xong, Wu
       title: NEW INSIGHTS INTO THE DETERMINANTS OF THE URBAN-RURAL INCOME GAP IN CHINA
        date: 2022
       words: 8115
      flesch: 46
     summary: Third, consider the growth of rural endowment structure that joins in the flow of endowment structure. Compared with the unmodified growth formula of urban endowment structure, there are three different items, which represent the flow effect of the endowment.
    keywords: capita income; capital; effect; endowment structure; flow; income gap; labor; level; policy; structure gap; urban
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        item: #8 of 57
          id: aijbe-121
      author: Festo , M
       title: SOCIO-PSYCHOLOGICAL INVESTIGATION OF THE IMPACT OF CORRUPTION PERCEPTION ON TAX NONCOMPLIANCE AMONG UGANDAN SMES
        date: 2022
       words: 3214
      flesch: 44
     summary: The reason for this is that it has been contended that behavioural studies in tax compliance might improve tax compliance behaviour (Kornhauser, 2007; Cullis & Lewis, 1997). Although much is currently known about the determinants of tax compliance, the way by which perceptions of corruption influence tax compliance behaviour has not been clearly established.
    keywords: behaviour; compliance; corruption; journal; perceptions; study; tax; taxpayers
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        item: #9 of 57
          id: aijbe-131
      author: N, McCulloch; Cheema, Farooq
       title: UNDERSTANDING THE ROOT CAUSES OF POVERTY IN PAKISTAN: DEMOGRAPHIC, HOUSEHOLD AND LOCATIONAL FACTORS
        date: 2022
       words: 3643
      flesch: 42
     summary: Baulch and McCulloch (2002) used proportional hazards model of poverty transitions and logit model of poverty status. Keywords: poverty, Pakistan, demographic factors, household characteristics, locational factors, logistic regression model, household head education, household size, household age, health status, remoteness, region, gender, basic facilities, education quality, employment opportunities, health facilities.
    keywords: education; gender; head; health; household; pakistan; poverty; status; study
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        item: #10 of 57
          id: aijbe-132
      author: Sulbadana, Muhammad
       title: MEDICAL SERVICES AND STANDARD OPERATING PROCEDURES: THE IUS CONSTITUENDUM FRAMEWORK FOR LEGAL RESPONSIBILITY
        date: 2022
       words: 3970
      flesch: 40
     summary: Secondary legal materials namelySecondary legal material in this case consists of books on law / Social and Health or relevant to the topic of study, legal journals, legal papers or views of legal experts contained in the mass media, legal dictionaries and encyclopedias, as well as sources of legal material. The step to identify this type of research is to use Normative Research Methods supported by Empirical Research data, whichThis research method focuses on the relationship between the object of health sociology (the relationship between medical personnel and patients) andexamines problems from the perspective of social aspects, health aspects and cannot be separated from legal concepts.
    keywords: actions; approach; article; concept; doctor; justice; law; negligence; patients; personnel
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        item: #11 of 57
          id: aijbe-133
      author: Suciati, Cahyaning Pertiwi Harya
       title: FRIENDSHIP FUNCTIONS AND COMMUNICATION STYLES AMONG BROKEN HOME CHILDREN IN YOGYAKARTA
        date: 2022
       words: 6963
      flesch: 50
     summary: Keywords: broken homes, divorce, communication styles, friendship, Yogyakarta, Indonesia, qualitative research, in-depth interviews, purposive sampling, birth order, religiosity, positive communication, parents, families, healthy communication patterns, impact of divorce. In addition, Gudykunst & Ting Toomey see communication styles as meta-messages, namely secondary communication about how information is interpreted, which contextualizes how verbal messages are recognized and interpreted.
    keywords: behavior; children; communication; data; family; friends; home; individual; informants; interpersonal; people; person; style
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        item: #12 of 57
          id: aijbe-134
      author: Olusegun, Moses
       title: EXAMINING TERRORISM'S THREAT TO NATIONAL SECURITY IN NIGERIA THROUGH BORDERS POROSITY
        date: 2022
       words: 5977
      flesch: 44
     summary: National security The concept of national security incorporates different meanings such as the absence of national threats; Accident; accident; uncertainty; lack of protection, and lack of security. advanced free-fraud, prostitution, kidnapping and hostage taking, etc. Suffice to say here that it is not only dissident groups that take advantage of the porosity of national borders to terrorize the country, the state is also involved in manipulating the loopholes on the borderlands for personal advantages.
    keywords: arms; border; choice; country; economics; journal; national; nigeria; paper; security; state; terrorism; theory; threats; trafficking
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        item: #13 of 57
          id: aijbe-135
      author: Saputro, Francis
       title: STRATEGIES FOR ENHANCING REGIONAL INDEPENDENCE AND DEFENSE THROUGH SPECIAL AUTONOMY POLICY OF WEST PAPUA PROVINCE
        date: 2022
       words: 4572
      flesch: 38
     summary: After we know the conditions of the Province’s PAD, DBH, DAU, Physical DAK and Non-Physical DAK, the Province of West Papua must immediately carry out solutive and sustainable steps in order to improve the condition of the APBD obtained by the Province of West Papua so that it increases the APBD stage and is on par with other Provinces in Indonesia , by way of openness of the people’s mindset, which has implications for collaborative innovation by provincial, district/city regional governments in West Papua Province with steps to increase regional independence in public sector services to create community comfort. This source of funding, the Provincial Government of West Papua Province, in its implementation, has not run optimally as other provincial governments throughout Indonesia should, with regulations that include West Papua Province having given privileges in authority, funding for development, both the General Allocation Fund (DAU), the Special Allocation Fund (DAK) and Revenue Sharing Fund (DBH) and PAD to support the APBD, as well as special attention from the Central Government to West Papua.
    keywords: autonomy; government; pad; papua; papua province; province; revenue; west; west papua
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        item: #14 of 57
          id: aijbe-136
      author: U, Anamika
       title: MAPPING THE IMPACT OF INDIAN BORDER FENCE ON INFORMAL TRADE IN BANGLADESH
        date: 2022
       words: 6670
      flesch: 58
     summary: Products that are being traded illegally are called informal trade products. The study finds that informal trade is still continuing and has significant effects on the local people's livelihood, causing unemployment for farmers and missing trust between the Border Guard Bangladesh (BGB) and the Indian Border Security Force (BSF).
    keywords: bangladesh; bgb; border; business; countries; fence; fencing; india; people; products; trade; traders; trading
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        item: #15 of 57
          id: aijbe-137
      author: S, Collins
       title: MATHEMATICS TEACHERS’ VIEWS ON TEACHING AND LEARNING CALCULUS IN SECONDARY SCHOOLS
        date: 2022
       words: 4285
      flesch: 36
     summary: Of the two, a teacher’s qualifications is the main influencing factor regarding teacher perceptions and attitudes towards teaching of Calculus. Abstract: This study aimed to investigate the perceptions and attitudes of mathematics teachers towards the teaching of calculus in secondary schools in the Mporokoso district of Zambia.
    keywords: attitudes; calculus; learning; mathematics; perceptions; schools; teachers; teaching
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        item: #16 of 57
          id: aijbe-139
      author: O., Catherine
       title: FINANCIAL SUSTAINABILITY FOR NGOS IN PLATEAU STATE: THE IMPORTANCE OF DONOR FUNDING AND INTERNAL CONTROL MECHANISMS
        date: 2022
       words: 16308
      flesch: 40
     summary: Based on the above the researcher intends to examine the impact of donor funding and internal control on financial sustainability of nongovernmental organizations in Jos metropolis, to determine the effects of financial sustainability on the lifespan of NGOs in Jos metropolis. RESEARCH GAP Review of literature revealed that there isn’t available literature on the impact of donor funding and internal control on financial sustainability of nongovernmental organizations in Jos metropolis.
    keywords: american; business; catherine; control; development; donor; donor funding; economics; funding; funds; https://sadipub.com/journals/index.php/aijbe; internal; international; jos; journal; management; metropolis; ngos; organizations; percent; performance; projects; public; research; social; study; sustainability; theory
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        item: #17 of 57
          id: aijbe-31
      author: Sagir , Lawal
       title: IMPROVING THE AUDIT QUALITY OF NIGERIAN LISTED OIL AND GAS COMPANIES THROUGH INSTITUTIONAL SHAREHOLDING
        date: 2023
       words: 5706
      flesch: 36
     summary: It shows that the model is capable of explaining 10% variations in audit quality measured by audit firm size by the variation of an Institutional Shareholding and the control variables of firm size. The study utilizes secondary data from annual reports of ten oil and gas companies from the years 2010 to 2019, where institutional shareholding is measured as the proportion of institutional shareholding to non-institutional shareholding on the board and firm size is used to measure audit quality.
    keywords: audit; audit quality; board; companies; firm; gas; journal; managers; nigeria; oil; quality; shareholding; study
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        item: #18 of 57
          id: aijbe-32
      author: Korkmaz , Silver; E, Smith
       title: THE INTERCONNECTEDNESS BETWEEN HEALTH AND FINANCIAL DEVELOPMENT: EVIDENCE FROM LOW-INCOME AFRICAN COUNTRIES
        date: 2023
       words: 4175
      flesch: 51
     summary: The link between financial development and health development is a hot issue among politicians, scholars, and practitioners worldwide. Financial development is a measure of financial systems' success in providing access to financial services and goods, whereas health development is the process of increasing health outcomes and healthcare services.
    keywords: capital; countries; cross; development; economics; growth; health; human; income; journal; relationship
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        item: #19 of 57
          id: aijbe-33
      author: Fariha, Zahra
       title: EXPLORING THE MEDIATING ROLE OF EMOTIONAL EXHAUSTION IN EMPLOYEE BURNOUT
        date: 2023
       words: 9111
      flesch: 48
     summary: Fariha Zahra (2023) 22 American Interdisciplinary Journal of Business and Economics | https://sadipub.com/Journals/index.php/aijbe 2.2 Emotional Exhaustion Maslach, Leiter & Schaufeli, (2001) defines emotional exhaustion employees experience at workplace as “feelings of being overextended and depleted of one’s emotional and physical resources”. Pakistan Abstract: This study investigates the role of ethical leadership in preventing employee burnout caused by work overload.
    keywords: burnout; business; effect; employee; employee burnout; exhaustion; job; journal; leadership; maslach; model; overload; study; value; work; work overload
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        item: #20 of 57
          id: aijbe-34
      author: H., Levin
       title: EXPLORING THE RELATIVE SIGNIFICANCE OF BANKING AND STOCK MARKET DEVELOPMENT IN PROMOTING ECONOMIC GROWTH IN DEVELOPING COUNTRIES
        date: 2023
       words: 5263
      flesch: 47
     summary: | editorial@sadipub.com 40 American Interdisciplinary Journal of Business and Economics | https://sadipub.com/Journals/index.php/aijbe EXPLORING THE RELATIVE SIGNIFICANCE OF BANKING AND STOCK MARKET DEVELOPMENT IN PROMOTING ECONOMIC GROWTH IN DEVELOPING COUNTRIES Levin H. Institute of Islamic Banking and Finance, International Islamic University Malaysia 50400 Kuala Lumpur, Malaysia Abstract: This study investigates the relative contributions of banking sector and stock market development on the economic growth of developing countries. The fifth and sixth specifications measure the contemporaneous effect of banking sector and stock market development on economic growth.
    keywords: banks; countries; development; economic; financial; gdp; growth; integration; market; panel; stock
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        item: #21 of 57
          id: aijbe-35
      author: Muhammad , Aminu Isa
       title: HOW ELECTRONIC BANKING HAS CHANGED THE FINANCIAL PERFORMANCE OF NIGERIAN DEPOSITS MONEY BANKS
        date: 2023
       words: 6249
      flesch: 44
     summary: An empirical investigation of the Turkish consumers' acceptance of internet banking services. The study examines the relationship between mobile banking, internet banking, and the use of ATM cards on the financial performance of Deposits Money Banks in Nigeria.
    keywords: atm; banking; banks; business; financial; internet; internet banking; journal; mobile; model; nigeria; performance; study; value
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        item: #22 of 57
          id: aijbe-36
      author: Aden, Kadir
       title: INVESTIGATING THE ROLE OF STATE CAPACITY IN PROMOTING TECHNOLOGICAL INNOVATION AND ENVIRONMENTAL SUSTAINABILITY IN ASEAN STATES
        date: 2023
       words: 8532
      flesch: 32
     summary: In a similar context, Shahbaz et al. (2016) reveal that technological innovation may lower carbon emissions and assist in addressing the difficulties associated with environmental sustainability by coping with unexpected climate damages while at the same time playing a major key in the betterment of environmental quality. Econometric model To explore factors enhancing environmental sustainability within Singaporean and Vietnamese territories the following model is proposed: lnESN = 𝛽1 + 𝛽1IMP + 𝛽2RL + 𝛽3RQ + 𝛽4GE + 𝛽5lnTNVN + 𝜖𝑡 (1) lnENS → higher impartiality among public officials improves environmental quality > 0 IMP → Greater emphasis on rule of law introduces higher sustainability at the national level lnENS → Embracing favorable policies toward the environment produces salient sustainable > 0 RL → frameworks lnENS → An effective bureaucratic system leads to environmental improvement by turning to > 0
    keywords: business; causality; economics; effect; ens; environment; innovation; journal; quality; run; singapore; state; sustainability; vietnam; 𝑖=1; 𝑡−𝑖
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        item: #23 of 57
          id: aijbe-368
      author: Hanson, G H; Robert, F C
       title: CHARTING ECONOMIC PROGRESS: RE-EXPORTS AND FIJI'S POLICY LANDSCAPE
        date: 2023
       words: 4931
      flesch: 33
     summary: It is believed that recording re-export transactions should not have an impact on the trade balance since they would be crossed out, but the import prices may not always match the export prices, thus giving rise to over or underestimation of the prices. The interviews involved consultation and deliberation on Fiji’s re-export market with personnel from the Fiji Bureau of Statistics and the trade unit in the Ministry of Industry, Trade and Tourism.
    keywords: commodities; country; exports; fiji; goods; market; model; study; total; trade; world
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        item: #24 of 57
          id: aijbe-372
      author: Riccardo , C; Ganau, Roberto; Storper, M
       title: SECTORAL EMPLOYMENT AND FDI INVESTMENTS IN GHANA: A COMPREHENSIVE ANALYSIS
        date: 2023
       words: 5683
      flesch: 47
     summary: The excellent performance of the building & construction sector in terms of FDI employment is due to the huge investment in housing and construction activities in the country in recent years. The distribution of FDI registered projects among the various sectors has inspired a high level of expectation of economic growth in Ghana.
    keywords: employment; fdi; impact; investment; journal; manufacturing; model; regression; sectors; service
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        item: #25 of 57
          id: aijbe-441
      author: Etuk, Aniebiet; Akpan, Aniefiok Okon; Awah, Aniekan Eyo
       title: ELECTRONIC BANKING AND MARKETING PERFORMANCE OF DEPOSIT MONEY BANKS IN UYO, AKWA IBOM STATE
        date: 2023
       words: 7707
      flesch: 45
     summary: The introduction of electronic banking for the purpose of delivering effective and efficient service to customers, rather brought disappointments to the customers. With these disappointments, it is unclear if electronic banking is actually helping banks in their marketing effort to acquire new customers.
    keywords: akpan; banking; banks; deposit; deposit money; influence; journal; marketing performance; mobile; money banks; nigeria; performance; state; uyo
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        item: #26 of 57
          id: aijbe-49
      author: Gülistan, Eryolu; Arif , Özaydın
       title: EXAMINING THE ROLE OF ISLAMIC ECONOMICS IN ACHIEVING SUSTAINABLE DEVELOPMENT GOALS
        date: 2022
       words: 4188
      flesch: 47
     summary: The goal of economic development is to improve the welfare level and provide an environment of trust. The realization of expectations is significantly related to economic development.
    keywords: development; economics; growth; human; individual; islamic; level; production; society
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        item: #27 of 57
          id: aijbe-50
      author: Yeliz , Zoğal
       title: PROPHET MODEL'S EFFICIENCY IN SHORT-TERM COVID-19 CUMULATIVE CASE PROJECTIONS: G7 COUNTRIES
        date: 2022
       words: 5743
      flesch: 57
     summary: The model has three different components 𝑦�(𝑡�) = 𝑔�(𝑡�) + 𝑠�(𝑡�) + ℎ(𝑡�) + 𝜀�𝑡� (1) Here, 𝑦�(𝑡�) is the number of cases, 𝑔�(𝑡�) is the trend, that is, the trend function that captures non-periodic changes in the time series, 𝑠�(𝑡�) is the seasonality, that is, the part of the time series that captures periodic (weekly or yearly) changes, ℎ(𝑡�) is the part that represents holidays that occur at irregular intervals, and 𝜀�𝑡� is the error term that includes specific changes that cannot be covered or handled by the model [17]. The study used ARIMA model to forecast the trend of the COVID-19 outbreak in Italy, Spain, and France, which are the countries that were most affected by the pandemic in Europe, using data from the period of February 21 to April 15, 2020.
    keywords: arima; cases; covid-19; day; model; rmse; � 𝑟; 𝑒 �; 𝑝 �; 𝑦 �
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        item: #28 of 57
          id: aijbe-51
      author: Bilal , Wei
       title: THE SIGNIFICANCE OF REPUTATION IN CORPORATE FINANCING: STUDY OF NON-FINANCIAL FIRMS IN PAKISTAN
        date: 2022
       words: 7274
      flesch: 50
     summary: It employs a fixed effect model to estimate the regression among variables and finds a positive and significant effect between price-earnings (P/E) ratio and firm financial leverage. More specifically, there is a significant and negative liaison between firm age and firm financial leverage.
    keywords: financing; firm; journal; leverage; reputation; study; value; � 𝐴; � 𝑀; � 𝑃; 𝐹 �; 𝐿 �; 𝑋 �; 𝛽 �
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        item: #29 of 57
          id: aijbe-52
      author: E. , Sharai
       title: Navigating the Turbulent Adolescence Stage: The Role of Parental Presence and Absence in Bulilima and Mangwe Districts, Zimbabwe
        date: 2022
       words: 8025
      flesch: 43
     summary: Research question What are the effects of parental migration on the psychological well-being of adolescent children left behind? Objective of the study To ascertain how parental migration affects the psychological well-being of adolescent children left behind? THEORETICAL FRAMEWORK Bronfenbrenner’s bio-ecological Perspectives Urie Bronfenbrenner`s ecological systems theory was the primary informant of this research.
    keywords: adolescents; children; data; development; effects; family; journal; left; migration; parents; qualitative; research; study
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        item: #30 of 57
          id: aijbe-53
      author: Indrayati, Widi Dwi Ernawati; Kuni , Utami Handayawati
       title: USING CONTEXTUAL TEACHING-LEARNING FOR ENHANCE COMPETENCY, STUDENT ACHIEVEMENT AND LEARNING OUTCOME IN DEVELOPING THE ACCOUNTING INFORMATION SYSTEM IN INDONESIA
        date: 2022
       words: 6206
      flesch: 43
     summary: Learning Outcome (Y2) H5 0,430 5,714 0,000 H5 accepted It is known that the Contextual Learning (X) variable has a positive influence on Achievement learning (Y1), meaning that the higher Contextual Learning (X) the result will be an increase in the Achievement learning Indrayati, Widi Dwi Ernawati and Kuni Utami Handayawati (2022) 77 Interdisciplinary Journal of Educational Practice | https://sadipub.com/Journals/index.php/ijep variable (Y1), where the Path coefficient obtained is 0.24 with a t-value of 3,095. It is known that the Contextual Learning (X) variable has a positive influence on Learning Outcome (Y2), meaning that the higher Contextual Learning (X) the result will be an increase in the Learning Outcome variable (Y2), where the Path coefficient obtained is 0.321 with a t-value of 3.758. .
    keywords: achievement; education; effect; indrayati; journal; learning; outcomes; research; students; teaching; value; variable
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        item: #31 of 57
          id: aijbe-54
      author: Titin, Vegirawati; Endang , Kusdiah Ningsih; Naruliza, Esty; Delfi, Panjaitan
       title: THE EFFECTIVENESS OF ZAKAT FUND DISTRIBUTION IN ALLEVIATING POVERTY (A CASE OF ZAKAT INSTITUTIONS IN INDONESIA)
        date: 2022
       words: 6375
      flesch: 47
     summary: For example, in rural areas, zakat institutions should pay attention to increasing agriculture yields. Brazil and China, implement agricultural productivity and technological innovation as strategies to reduce poverty (Dhrifi, 2014); (Si et al., 2020). Many muzaki believe amil zakat or zakat institutions.
    keywords: education; government; income; indonesia; institutions; journal; laz; needs; poverty; programs; theory; training; zakat; zakat institutions
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        item: #32 of 57
          id: aijbe-55
      author: Ninson, Patrick; Ninson, Comfort
       title: THE ROLE OF FINANCIAL ACCOUNTING IN ADVANCING EDUCATIONAL REFORMS IN GHANA"
        date: 2022
       words: 7671
      flesch: 49
     summary: Problem Relating to Students Evaluation Ninety-six 96 (80%) students said they have not experienced the situation where different teachers teach the same subject in different Forms and use different evaluation procedures. Students also lacked essential skills such as speaking, reading, and listening, which were attributed to the teaching methods used in pre-secondary education.
    keywords: accounting; class; education; journal; learning; methods; ninson; school; students; study; table; teachers; teaching
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        item: #33 of 57
          id: aijbe-56
      author: Santiago , Chalmers
       title: INVESTIGATING THE FACTORS INFLUENCING WORKING CAPITAL AND PROFITABILITY IN CHILEAN SMES: A STATISTICAL ANALYSIS
        date: 2022
       words: 3606
      flesch: 47
     summary: The literature has extensively studied the issue of working capital management. Therefore, studies on working capital management in SMEs in emerging economies deserve attention from researchers.
    keywords: business; capital; capital management; journal; management; profitability; working; 𝑅𝑂𝐴
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        item: #34 of 57
          id: aijbe-57
      author: N, Thompson
       title: THE IMPACT OF THE SPIRAL OF KNOWLEDGE FRAMEWORK ON INNOVATION QUALITY AND CROSS-REGIONAL INTEGRATION IN INTERNATIONAL R&D TEAMS
        date: 2022
       words: 7551
      flesch: 44
     summary: Keywords: knowledge management, spiral of knowledge, innovation, internationalization, R&D teams, cross-regional integration, tacit knowledge, explicit knowledge, intellectual capital, SECI model. This process is known as knowledge management.
    keywords: business; firm; innovation; integration; journal; knowledge; knowledge management; management; new; process; r&d; research; value; variable
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        item: #35 of 57
          id: aijbe-575
      author: Ibukun , Balogun David; Okechukwu, E. U
       title: EFFECT OF PROTECTIONIST POLICIES ON ECONOMY DEVELOPMENT IN NIGERIA
        date: 2023
       words: 7248
      flesch: 44
     summary: Annual data on the exchange rate, corruption, unemployment, economic growth, trade protectionist policy, government capital expenditure, government expenditure on education, and government effectiveness covering the period from 1981 to 2019 were sourced from World Bank Development Indicators (WDI), Central Bank of Nigeria (CBN) Statistical Bulletin and International Country Risk Guide (ICRGs). The study also found that trade protectionist policy causes and significantly explains changes in the exchange rate and economic growth in Nigeria while unemployment causes and explains changes in trade protectionist policy in Nigeria.
    keywords: country; development; economic; effect; exchange; goods; government; import; nigeria; openness; policies; protectionist; rate; study; tariffs; trade
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        item: #36 of 57
          id: aijbe-58
      author: Wayan, Grace
       title: SUSTAINABLE SUCCESS: THE CRUCIAL ROLE OF SOCIAL AND ENVIRONMENTAL RESPONSIBILITY IN BUSINESS PERFORMANCE
        date: 2022
       words: 2533
      flesch: 50
     summary: This study aims to examine the moderating effect of the company's life cycle on the relationship between CSR cost allocation and market performance. The findings indicate a positive impact of CSR cost allocation on market performance, whereas the company's life cycle did not affect this relationship.
    keywords: allocation; company; cost; csr; cycle; life; market; performance
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        item: #37 of 57
          id: aijbe-589
      author: EKPECHI, Sandra Chinemerem; IGWE, A A
       title: INFLUENCE WORK-LIFE BALANCE ON EMPLOYEE PERFORMANCE IN COMMERCIAL BANKS IN ENUGU STATE
        date: 2023
       words: 8879
      flesch: 39
     summary: The testing results show that role conflict affects employee performance, workload does not affect employee performance, conflict of role affects employee work strain, workload affects employee work strain, employee performance affects employee work strain, employee work stress partially mediates the influence of role conflict on employee performance, and employee work strain fully explains the impact of workload on employee performance. In order to improve employee work satisfaction, transportation companies in Indonesia must lower the percentage of role conflict and role ambiguity.
    keywords: balance; banks; conflict; employee; engagement; enugu; impact; job; journal; life; motivation; performance; role; satisfaction; study; work; workload
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        item: #38 of 57
          id: aijbe-59
      author: van, de Poll; Theo, Kroese
       title: FORCED RANKING GOES WRONG: EXAMINING THE DISASTROUS EFFECTS OF VITALITY CURVES
        date: 2022
       words: 4825
      flesch: 53
     summary: Keywords: performance management, vitality curve, team performance, employee performance, performance evaluations, rank-order evaluations, forced ranking, teamwork, employee morale. METHOD Procedure and participants We deemed measuring team performance on financial indicators too tricky.
    keywords: amber; curve; employees; green; journal; management; performance; ranking; red; respondents; teams; vitality
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        item: #39 of 57
          id: aijbe-599
      author: Eliand , Rey C. Soliman
       title: TOURIST SATISFACTION AT BEACH RESORT IN SOUTHERN NEGROS, PHILIPPINES: A MIXED-METHODS STUDY
        date: 2024
       words: 2266
      flesch: 31
     summary: This study utilizes a Concurrent Nested Design to investigate tourist satisfaction with a beach resort in Southern Negros through a mixed-methods approach. This integration of quantitative and qualitative findings provides a comprehensive understanding of tourist satisfaction and highlights areas for potential enhancement.
    keywords: quality; resort; satisfaction; service; tourist
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        item: #40 of 57
          id: aijbe-617
      author: Eke , Robert Ike; Ogedegbe , Osariemen
       title: IMPACT OF FORENSIC ACCOUNTING ON TAX ADMINISTRATION IN NIGERIA
        date: 2024
       words: 8530
      flesch: 45
     summary: Forensic tax audit was found to have a mean value of 3.441 meaning that forensic tax audit has positive effect on tax administration, the standard deviation measuring the spread of the distribution stood at a value of 0. 4341.. Keywords: Forensic accounting, Tax administration, Forensic tax assessment, Forensic tax audit, Tax fraud INTRODUCTION The revenue Nigeria generates from oil can no longer fully support her developmental objectives due to the serious decline in price of oil in recent years which in turn led to a decrease in the funds available to the government.
    keywords: accountants; accounting; administration; assessment; audit; business; fraud; impact; journal; nigeria; research; study; tax; tax administration; tax assessment; tax fraud
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        item: #41 of 57
          id: aijbe-667
      author: Akpan, Aniefiok Okon Akpan; Etuk, Aniebiet Etuk
       title: E-SERVICE QUALITY AND CUSTOMER LOYALTY IN ONLINE SHOPPING IN NIGERIA
        date: 2024
       words: 11422
      flesch: 44
     summary: 2.3 Review of Empirical Studies Rita, Oliveira, and Farisa (2019) examined the impact of e-service quality and customer satisfaction on the behavior of online customers in the Indonesian online market. Positive correlations indicate that when satisfaction increases, e-customer loyalty also increases.
    keywords: business; customer loyalty; customer satisfaction; customers; effect; fulfillment; journal; market; model; nigeria; online; quality; research; satisfaction; security; service; service quality; shopping; study
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        item: #42 of 57
          id: aijbe-671
      author: Chime, Eric Chibueze; Okechukwu, Elizabeth Uzoamaka; Nwekwo,, Ngozi Mabel
       title: EFFECT OF INTERNAL ENVIRONMENTAL FACTORS ON GROWTH OF PHARMACEUTICAL COMPANIES IN SOUTH EAST NIGERIA
        date: 2024
       words: 7334
      flesch: 36
     summary: The study concentrated on examining the effect of three environmental factors namely financial, marketing and managerial capabilities on three proxies of business growth namely profit, sales and employment growth. The study found a positive effect of internal environmental factors like financial capability, marketing capability and Marketing capability on indicators of business growth such as profit growth, sales growth and employment growth.
    keywords: business; capability; companies; east; east nigeria; effect; factors; growth; marketing; nigeria; pharmaceutical; south; south east; study
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        item: #43 of 57
          id: aijbe-675
      author: Solberg , Horve Mishiwo; Evans , Yao Vigbedor; Alorzuke , Benjamin Coffie; Abraham , Aborhey
       title: STAKEHOLDER PRESSURE, CLIMATE FINANCE, AND ESG REPORTING: EMPIRICAL RESEARCH
        date: 2024
       words: 7699
      flesch: 32
     summary: Therefore, the goal of this research is to establish how climate finance and stakeholder pressure affect environmental, social, and governance (ESG) reporting in publicly traded companies in Ghana. The Panel VAR results showed that although there is a short-term correlation between ESG reporting and climate finance, stakeholder pressure, and green technology innovation, there is no such long-term relationship in this study.
    keywords: business; climate; esg; et al; finance; ghana; green; innovation; journal; panel; pressure; reporting; stakeholder; sustainability
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        item: #44 of 57
          id: aijbe-683
      author: Ezejofor, Raymond A; Ozuomba, Chidinma Nwamaka; Udochukwu, Chikaodili N; Alamene, Inimotimi Thursday
       title: VOLUNTARY DISCLOSURE AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA
        date: 2024
       words: 9097
      flesch: 37
     summary: Voluntary disclosure has its sources in the past from business development when, as a result of the fact that owners have delegated to the managers the leading function of the enterprises, the need for voluntary disclosure appears as a consequence of information asymmetry between the two parties; managers are better informed about the business than its owners. The result established a positive and significant relationship between financial leverage and voluntary environmental disclosure.
    keywords: business; companies; consumer; data; disclosure; earnings; effect; eps; firms; goods; journal; nigeria; performance; reporting; reports; share; study
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        item: #45 of 57
          id: aijbe-718
      author: Chime, Angela Isioma
       title: AN EVALUATION OF THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE AND PERFORMANCE OF RETAIL STORES IN SOUTH EAST, NIGERIA
        date: 2024
       words: 8407
      flesch: 35
     summary: This study seeks to delve into the nuanced interplay between emotional intelligence and various facets of retail store performance, ranging from customer satisfaction and sales figures to employee engagement and turnover rates. As frontline ambassadors of brands, retail store employees are tasked with interfacing directly with customers, resolving queries, and fostering positive interactions.
    keywords: american; business; economics; intelligence; interdisciplinary; journal; management; nigeria; performance; relationship; retail; self; south; stores; study
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        item: #46 of 57
          id: aijbe-744
      author: Kifordu , A. Anthony
       title: ENSURING ORGANIZATIONAL PERFORMANCE THROUGH MEASURED CHANGE MANAGEMENT: FOCUS ON THE TELECOMMUNICATION INDUSTRY
        date: 2024
       words: 6751
      flesch: 42
     summary: Results indicated that the change management process accounted for 70% of organisational performance changes. Impact of organisational change performance of selected construction firms.
    keywords: business; change; change management; journal; management; organization; performance; state; study; table; telecommunication; vision
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        item: #47 of 57
          id: aijbe-746
      author: Sakpaide , Efe Joseph
       title: TARKETT GROUP EXPANSION STRATEGIES IN NIGERIA AND SENEGAL: DUNNING'S OLI APPROACH
        date: 2024
       words: 5534
      flesch: 42
     summary: This entails considering the traditions, customs, and cultural characteristics of other countries. As a result, the company continues to run out of its headquarters in its home nation while simultaneously being able to grow and launch full-fledged operations in other countries.
    keywords: business; company; countries; france; investment; journal; market; nigeria; rate; senegal; tarkett
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        item: #48 of 57
          id: aijbe-747
      author: Awoke , Chigozirim Florence; Ile, N.M.; Enudu, T, O.
       title: BRAIN DRAIN AND PERFORMANCE OF STATE-OWNED UNIVERSITIES IN SOUTH EAST, NIGERIA
        date: 2024
       words: 9315
      flesch: 41
     summary: There was significance positive relationship between migration of high quality lecturers for high salaries and visibility of state owned universities in South East, Nigeria, ( r=.725 <.841, p<.05). Table 4.3.2.1 shows the correlations between migration of high quality lecturers for high salaries and visibility of state owned universities in South East, Nigeria Correlations
    keywords: brain; education; lecturers; nigeria; performance; quality; quality lecturers; relationship; south east; staff; state; state university; study; teaching; universities; university
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        item: #49 of 57
          id: aijbe-787
      author: Seun , Adebanjo; Emmanuel , Banchani; Solberg , Horve Mishiwo; Benjamin , Adejumo
       title: DEVELOPMENTAL IMPACT OF TAXATION ON THE ECONOMIC PERFORMANCE OF SELECTED DEVELOPED ECONOMIES AROUND THE WORLD.
        date: 2024
       words: 5358
      flesch: 45
     summary: According to Korkmaz et al. (2019) and Nguyen (2019), empirical studies conducted in developing countries have provided evidence supporting the positive impact of indirect taxation on economic growth. Korkmaz et al. (2019) arrived at comparable findings in their examination of the Turkish economy, indicating a significant and adverse correlation between taxation and economic growth.
    keywords: economic; growth; performance; taxation; 𝑗=1
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        item: #50 of 57
          id: aijbe-813
      author: Olaniran, , O. D (Ph. D); Olomola, P. A
       title: DYNAMICS OF MONETARY POLICY, FINANCIAL DEVELOPMENT, AND INCOME INEQUALITY IN NIGERIA: EMPIRICAL PERSPECTIVE
        date: 2024
       words: 9026
      flesch: 52
     summary: This implies that monetary policy shocks contributed more to variations in M2/GDP in the short run whereas income inequality shocks contributed more in the medium and long run. We can then say that income inequality responded more to shocks from financial development than to monetary policy shocks during the study period.
    keywords: development; financial; gdp; income; income inequality; inequality; periods; policy; pons e; res pons; run
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        item: #51 of 57
          id: aijbe-843
      author: John , D. Thompson; Harrison, Emma L.; Adams, Michael J; Williams, Sarah N
       title: IMPACT OF ENERGY COMMODITIES AND ECONOMIC GROWTH ON ENVIRONMENTAL OUTCOMES: INSIGHTS FROM NIGERIA
        date: 2024
       words: 7946
      flesch: 49
     summary: Employing the Vector Error Correction Mechanism (VECM) process, the study revealed a negative correlation between fossil fuel consumption, economic growth, and carbon dioxide emissions. Nevertheless, a positive correlation was observed between carbon dioxide emissions and the total annual population.
    keywords: carbon; co emissions; consumption; dioxide; economic; emissions; energy; granger; growth; hypothesis; income; nigeria; run; test; variables
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        item: #52 of 57
          id: aijbe-844
      author: Reynolds, David M.
       title: GLOBAL ECONOMIC POLICY UNCERTAINTY, OIL SHOCKS, AND VOLATILITY IN SELECTED SOUTHERN AFRICAN DEVELOPMENT COMMUNITY STOCK MARKETS: A GARCH-MIDAS APPROACH
        date: 2024
       words: 7817
      flesch: 51
     summary: The study has two specific objectives as follows: To investigate the effects of GEPU and shocks in oil consumption demand on stock volatility in the SADC nations prior to and following the COVID-19 outbreak, and to demonstrate the dynamic connection between the pandemic, GEPU, and stock market return volatility in these same regions. Keywords: Global economic policy uncertainty, oil consumption demand shock, generalized autoregressive conditional heteroskedasticity (GARCH-MIDAS), Southern African Development Community (SADC) countries, stock market volatility.
    keywords: countries; data; economic; garch; gepu; impact; journal; market; midas; model; oil; policy; returns; stock; uncertainty; volatility
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        item: #53 of 57
          id: aijbe-867
      author: Eze , Ikemenogo Solomon
       title: EMPIRICAL EVALUATION OF OIL PRICE VOLATILITY AND STOCK MARKET RETURNS IN NIGERIA 
        date: 2024
       words: 13759
      flesch: 52
     summary: The relationship between stock market prices and firms’ investment in physical capital is captured by the “q theory of investment”, developed by James Tobin (1969). It found out inflation, oil price, exchange rate, and real gross domestic product have positive effect on stock market performance in Nigeria.
    keywords: asi; economic; exchange; exchange rate; granger; growth; inflation; journal; market returns; model; nigeria; oil; oil price; price volatility; prices; rate; relationship; stock market; study; variables; volatility
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        item: #54 of 57
          id: aijbe-927
      author: Aniebiet , Etuk; Aniefiok , Okon Akpan; Aniekan , Eyo Awah
       title: ADVERTISING BUDGETS AND FINANCIAL PERFORMANCE: ANALYZING THE OPTIMAL BALANCE FOR LONG-TERM PROFITABILITY IN NIGERIAN STARTUPS
        date: 2024
       words: 6305
      flesch: 33
     summary: Abstract: This study aimed at investigating the relationship between advertising budgets and financial performance in Nigerian startups, focusing on identifying optimal budget allocation strategies that promoted long- term profitability and financial sustainability. The findings revealed a significant positive correlation between advertising budgets and financial performance, particularly highlighting the effectiveness of digital advertising strategies such as social media and search engine marketing.
    keywords: advertising; budgets; growth; nigerian; performance; profitability; startups; study; term
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        item: #55 of 57
          id: aijbe-975
      author: Uzochukwu , Ezekwere; Fidelis, Amahi Uchechukwu
       title: CORPORATE GOVERNANCE AND BANKRUPTCY RISK: AN EMPIRICAL ANALYSIS OF NIGERIAN BANKS
        date: 2025
       words: 8171
      flesch: 44
     summary: Financial risk management for management accountants, management accounting guideline. The analysis and hypotheses tested shows that audit committee independence has no significant effect on bankruptcy risk commercial banks in Nigeria.
    keywords: altman; analysis; assets; audit; bankruptcy; banks; business; committee; companies; economics; effect; governance; journal; management; model; nigeria; remuneration; risk; study
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        item: #56 of 57
          id: aijbe-979
      author: Eke , Robert Ike; Ihunde, Glory Eghoghon
       title: INTERNAL AUDIT FUNCTIONS AND PROFITABILITY OF DEPOSIT MONEY BANKS IN BENIN-CITY EDO STATE
        date: 2025
       words: 8022
      flesch: 40
     summary: Soh, D. and Martinov-Bennie, N. (2011),” The internal audit function: Perceptions of internal audit roles, effectiveness and evaluation”, Managerial Auditing Journal, 26(7), 605-622. 91 27% 161 48% 61 18% 21 6% 12 In deposit money banks internal auditors perform their duties without interference 100 30% 138 41% 91 27% 5 1% 13 Internal auditors of deposit money banks follows up on their reports and recommendations.
    keywords: audit; auditors; banks; business; control; deposit; deposit money; journal; management; money; money banks; performance; profitability; risk; roles; study
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        item: #57 of 57
          id: aijbe-998
      author: Ojedokun , Olatunji Dauda
       title: IMPACT OF TAXATION AND FOREIGN DIRECT INVESTMENT ON ECONOMIC DEVELOPMENT IN NIGERIA
        date: 2025
       words: 5556
      flesch: 38
     summary: The consequence of tax revenue on economic development shows that governments’ funding of infrastructure projects required for economic growth comes from sufficient tax revenue. The FMOLS indicates a long-run impact of taxation on economic growth, while the OLS regression establishes that while poverty reveals a negative influence, taxation and FDI have a positive impact on economic development .Thus, the Nigerian government should implement adequate fiscal policy measures to combat the high poverty rate that contributes to tax evasion, and the appropriate tax authority should sensitise the entire citizenry about the importance of paying taxes as well as implementing a new tax reform bill that will improve infrastructural growth, attract FDI, and enhance economic development.
    keywords: development; economic; fdi; growth; investment; nigeria; poverty; rate; revenue; tax; taxation
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