Traektoria Nauki
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    1424 research outputs found

    Impact of International Financial Reporting Standards (IFRS) Adoption on Financial Performance Metrics of Deposit Money Banks in Nigeria

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    This study examines the impact of adopting International Financial Reporting Standards (IFRS) on the financial performance metrics of Nigerian deposit money banks. Using an explanatory research design and secondary data from eleven selected banks listed on the Nigerian Stock Exchange, the study analyses profitability (Return on Assets), liquidity (Current Ratio), and leverage (Debt to Equity Ratio) before and after IFRS implementation from 2011 to 2013. Regression analysis results reveal significant differences between Nigerian Generally Accepted Accounting Principles (NNGAAP) and International Financial Reporting Standards (IFRS) reporting frameworks, with the coefficient of determination (R²) increasing substantially from 11% under NNGAAP to 49% under IFRS, indicating improved explanatory power of financial ratios under IFRS. While the relationship between liquidity and profitability remained statistically insignificant, though approaching significance (p=0.0551), leverage demonstrated a statistically significant negative relationship with profitability under IFRS (p=0.0347), which was absent under NNGAAP. The findings suggest that the adoption of IFRS has enhanced financial reporting quality and comparability in the Nigerian banking sector. However, organisations should exercise caution when examining ratio volatility post-IFRS adoption, as it may represent short-term fluctuations rather than long-term trends. The study recommends comprehensive organisational preparation for IFRS implementation, expanded educational campaigns by regulatory authorities, and leveraging IFRS adoption to enhance business processes, promoting standardisation and transparency across operations.

    Effect of Acute and Chronic Administration of Hot Water Extracts of V. Amygdalina on Some Metabolic Parameters in STZ-induced Hyperglycemic Rats

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    Medicinal plants are globally used in the management of diabetes mellitus, with some meeting up with scientific preconditional assessments by way of ascertaining the actual hypoglycemic effects of such plants. Diabetes mellitus is a chronic metabolic disorder characterized by persistent hyperglycemia, often leading to severe complications if left unmanaged. The present study evaluates the effects of acute and chronic administration of hot water extract of Vernonia amygdalina (bitter leaf) (HWE-VA) on streptozotocin (STZ)-induced hyperglycemic rats. A total of 20 healthy male Wistar rats (205-251 g) were divided into two equal groups, viz control – administered with equi-volume of distilled water and Experimental – made severely hyperglycemic with streptozotocin (STZ) via the intraperitoneal route and administered with crude hot water extract of V. amygdalina (750 mg/kg). Experimental groups received either the extract or remained as hyperglycemic controls, with parameters including body weight, food intake, faecal output, water intake, and urine output monitored over time. Results demonstrated a significant increase in body weight, reduced food intake, and moderated water consumption in the extract-treated groups compared to hyperglycemic controls (P<0.05). These findings suggest that Vernonia amygdalina may possess antihyperglycemic properties, potentially improving metabolic parameters in diabetic conditions. Further research is needed to elucidate the mechanisms underlying these effects and assess their therapeutic potential for diabetes management.

    Social-Emotional Learning in Nigeria's K–16 Education System: A Systematic Review of Implementation and Gaps

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    Social-Emotional Learning (SEL) has become a global priority in education, recognised for its role in fostering emotional intelligence, interpersonal skills, and responsible decision-making among learners. Frameworks developed by organisations such as CASEL, the OECD, and the WHO have shaped how SEL is implemented in many education systems worldwide. However, in low- and middle-income countries, particularly in Sub-Saharan Africa, SEL implementation remains uneven and under-researched. This systematic review examines the state of SEL integration across Nigeria's K–16 education system, encompassing early childhood through tertiary education. Drawing on a systematic review methodology, the study analysed peer-reviewed research, reports from NGOs and UN agencies, grey literature, and national policy documents published between 2000 and 2025. Thematic analysis was used to identify key patterns, structural gaps, and culturally specific innovations in SEL practice. Findings indicate that SEL integration is emerging, especially in early and primary education through donor-supported programs, but remains minimal at the secondary and tertiary levels. Systemic barriers include the absence of a nationally recognised SEL framework, limited teacher preparation, overdependence on external funding, and significant disparities in access between urban and rural schools. The review also highlights unique contextual opportunities, such as the role of indigenous storytelling, religious institutions, and communal values like Ubuntu, in enriching SEL design and delivery. It concludes by calling for the development of a culturally grounded national SEL framework, stronger integration into teacher training and curricula, investment in monitoring and research systems, and equity-driven implementation strategies. Taken together, these actions are essential for embedding SEL as a core component of educational quality, youth wellbeing, and long-term national development in Nigeria

    A Political History of American Foreign Policy: From Constitutional Foundations to Global Leadership

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    This paper examines the historical development of U.S. foreign policy from the perspective of its domestic political system. From the early doctrines of neutrality and isolationism to today's global involvement, American foreign policy has been influenced not only by international factors but also by the structure and functioning of its constitutional institutions. The study examines major historical events, including the Monroe Doctrine, World War I and World War II, the Cold War, and the War on Terror, to illustrate how the relationships between the executive and legislative branches, public opinion, and political parties have influenced foreign policy decisions. Special focus is placed on institutional changes, such as the War Powers Resolution and the Authorisation for the Use of Military Force, emphasising the ongoing tension between presidential independence and congressional oversight in determining America's role worldwide

    Evidence-Based Integration of Traditional Medicine in Nigeria: Translational Impacts on Healthcare Access, Quality, and Resilience

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    Traditional medicine remains the primary source of healthcare for an estimated 80% of Nigerians, yet unresolved issues of standardisation, safety, and clinical efficacy hinder its integration into the formal healthcare sector. This perspective synthesises current evidence and global best practices to outline a translational roadmap for incorporating validated traditional remedies into Nigeria's primary care system. We review methodological adaptations – ranging from pragmatic clinical trials to N-of-1 designs – that accommodate the multi-component nature of herbal formulations, and we highlight the regulatory reforms and practitioner-training programmes now being piloted by NAFDAC and allied institutions. Particular attention is given to infectious diseases: pharmacological and preclinical data for six widely used antimalarial and antibacterial plants are summarised, underscoring their relevance to drug-resistant malaria and typhoid. Digital innovations, including mobile health apps, knowledge repositories, and AI-driven phytochemical screening, are presented as catalysts for data capture, quality control, and accelerated drug discovery. By framing traditional medicine as a complementary resource rather than an alternative, the article argues that evidence-based integration can expand access, improve care quality, and strengthen system resilience – especially in underserved communities – while preserving indigenous knowledge and stimulating local biopharmaceutical innovation

    Effect of Climate Change and Selected Macroeconomic Variables on Food Security in South Africa

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    Ensuring a balanced and economically healthy environment is paramount for attaining zero hunger in Africa. This vision is threatened by climate change, a multivariate concept which impacts different sectors, most notably the agri-food sector. This study examined the effect of climate change and selected macroeconomic variables on food security in South Africa, focusing on developing relevant policy decisions to promote sustainable food systems in one of Africa's most industrialised economies. Time series data on South Africa, covering the period of 1990 to 2022, were sourced from the World Development Indicators database. The study applied the ADF unit root test to examine their stationarity properties. At the same time, the Autoregressive Distributed Lag approach to cointegration (ARDL) was used to investigate the long-run and short-run relationships of the selected climate and macroeconomic variables and food security in South Africa.Results from the short-run dynamics revealed that past changes (lagged values) in CO2 emissions, food import index, and particulate emission damage significantly impact food security. The error correction term indicated a strong adjustment to the long-term equilibrium, suggesting that food security responds quickly to deviations from its long-term trend. The high R-squared and adjusted R-squared values indicated that the model explains a substantial portion of the variance in food security. The model's diagnostics revealed no significant issue of autocorrelation in the residuals. At the same time, the absence of an ARCH effect indicates that the variance of the residuals is constant over time, and conditional heteroskedasticity is equally not an issue in the fitted model

    Environmental Policy and Governance of Emerging Contaminants in Drinking Water: A Comparative Analysis of Global Regulations and Remediation Strategies

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    Emerging contaminants (ECs) in drinking water — such as pharmaceuticals, personal care products, endocrine-disrupting chemicals, and microplastics — pose growing challenges to environmental health and water governance. Despite increasing scientific attention to their occurrence and potential health risks, regulatory frameworks remain inconsistent across countries, with significant disparities in detection limits, priority substances, and remediation strategies. This review comprehensively analyses environmental policies and governance approaches addressing ECs in drinking water across major global regions. Drawing from peer-reviewed literature and international regulatory documents, we compare how entities such as the United States Environmental Protection Agency (EPA), the European Union, Canada, China, Australia, and several developing nations approach risk assessment, monitoring, and remediation of ECs. We also evaluate the effectiveness of current strategies, identify policy gaps, and examine the influence of socioeconomic, political, and technological factors on regulatory development. Furthermore, we explore adaptive governance models, public engagement, and cross-border cooperation as essential for advancing policy effectiveness. The review concludes with recommendations for harmonising global policy efforts and strengthening local governance structures to ensure safer drinking water systems in the face of evolving chemical threats

    IoT-Driven Predictive Maintenance For Wind Turbines

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    Wind turbines are critical components of renewable energy infrastructure, yet their maintenance poses significant challenges due to unpredictable failures and high operational costs. This paper presents an IoT-driven predictive maintenance framework for wind turbines, leveraging advanced sensors, machine learning algorithms, and real-time data analytics. Our approach enables proactive maintenance, reduces downtime, and optimises energy production by continuously monitoring turbine performance, detecting anomalies, and predicting potential failures. We detail the system architecture, implementation, and results, demonstrating the effectiveness of the proposed framework. The study highlights the transformative potential of IoT-driven predictive maintenance in enhancing wind energy systems' reliability and efficiency while outlining future research directions to advance this field further

    The Role of Mentorship and Support Systems in Enhancing Women's Academic Advancement in Higher Education

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    The underrepresentation of women in higher education leadership and senior academic roles is a persistent global issue compounded by systemic barriers that hinder women's academic progression. This study investigates the critical role of mentorship and support systems in facilitating women's academic advancement in higher education. Drawing on feminist Theory, it explores how mentorship provides guidance, knowledge transfer, and psychosocial support while institutional support systems foster inclusive environments and promote gender equity. Using a qualitative research approach, data were collected through semi-structured interviews with 22 academics across various career stages and institutions. Findings reveal that structured mentorship programs, peer mentorship, and institutional gender-focused policies significantly enhance women's academic trajectories. However, barriers such as the underrepresentation of female mentors, cultural biases, and limited access to resources were also identified. The study underscores the need for inclusive, intersectional, and tailored mentorship frameworks to address these challenges. These findings offer practical implications for policymakers and higher education leaders, highlighting mentorship's transformative potential in bridging gender disparities and fostering an equitable academic landscape

    The Role of Borrowed Words in the Development of the English Language

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    As a result of historical innovations such as trade, wars, globalization, and the expansion of international relations, languages are inevitably subject to changes, with loanwords entering them at an accelerated pace. This process has contributed to enriching languages and brought about structural shifts. Particularly in the modern era, the rise of the English language as a global lingua franca has made introducing new scientific and technological terms into other languages a common phenomenon. This article explores various types of loanwords - direct loanwords, translation loanwords, semantic loanwords, and hybrid loanwords - and investigates their relationship with the phonetic and morphological adaptation of the host language.Additionally, the article addresses how loanwords evolve, including shifts in meaning, semantic expansion, and contraction. Furthermore, the article examines the impact of loanwords, especially those stemming from the English language, on the preservation of national languages and discusses how globalization accelerates linguistic change. In conclusion, the article emphasizes the significant role of loanwords in fostering intercultural exchange and mutual understanding

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    Traektoria Nauki
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